, Farm horse tax - Volume 13 - Royal Burghs, E326/10/13&destination=/virtual-volumes/volume-images/volume_data-E326-10-13/REX01666?image_number=178){kind=link}
Volume contents
- 1 - Burghs , Aberdeen
- 9 - Burghs , Annan
- 13 - Burghs , Anstruther Easter
- 15 - Burghs , Anstruther Wester
- 17 - Burghs , Arbroath
- 21 - Burghs , Ayr
- 25 - Burghs , Banff
- 31 - Burghs , Brechin
- 33 - Burghs , Burntisland
- 35 - Burghs , Crail
- 37 - Burghs , Cullen
- 41 - Burghs , Cupar
- 45 - Burghs , Dingwall
- 47 - Burghs , Dumbarton
- 51 - Burghs , Dumfries
- 59 - Burghs , Dunbar
- 63 - Burghs , Dundee
- 67 - Burghs , Dunfermline
- 71 - Burghs , Dysart
- 73 - Burghs , Edinburgh
- 77 - Burghs , Elgin
- 81 - Burghs , Forfar
- 86 - Burghs , Forres
- 89 - Burghs , Fortrose
- 93 - Burghs , Glasgow
- 107 - Burghs , Haddington
- 111 - Burghs , Bervie (Inverbervie)
- 113 - Burghs , Inverkeithing
- 115 - Burghs , Inverness
- 119 - Burghs , Irvine
- 121 - Burghs , Jedburgh
- 125 - Burghs , Kilrenny
- 127 - Burghs , Kinghorn
- 129 - Burghs , Kirkcaldy
- 133 - Burghs , Kirkcudbright
- 135 - Burghs , Lanark
- 139 - Burghs , Lauder
- 143 - Burghs , Linlithgow
- 147 - Burghs , Lochmaben
- 151 - Burghs , Montrose
- 155 - Burghs , Nairn
- 159 - Burghs , New Galloway
- 161 - Burghs , North Berwick
- 165 - Burghs , Peebles
- 167 - Burghs , Perth
- 169 - Burghs , Pittenweem
- 173 - Burghs , Queensferry
- 177 - Burghs , Renfrew
- 181 - Burghs , Rothesay
- 185 - Burghs , Rutherglen
- 189 - Burghs , Sanquhar
- 191 - Burghs , Selkirk
- 193 - Burghs , Stirling
- 197 - Burghs , Stranraer
- 201 - Burghs , Tain
- 203 - Burghs , Whithorn
- 206 - Burghs , Wigtown
| Date | Masters/mistresses names | Number of horses | Horses liable in duty | Horses not liable | Duty | 20% per 37 George III |
|---|---|---|---|---|---|---|
| Renfrew Continued | 30 | 30 | £3.7.6 | £0.13.6.0 | ||
| John Hogg | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Thomas Adam | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Gavin Ralston | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| George Gardner | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Bowie | 2 | 2 | £0.4.6 | £0.0.5.4 | ||
| James Arnot | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Zackarias Waterston | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Paterson Junr. [Junior] | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Kedar | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| 44 | 44 | £4.19.0 | £0.19.9.0 | |||
| 20 per Cent | £0.19.9.6 | |||||
| £5.18.9.6 | ||||||
| Prooff | ||||||
| 44 Horses at 2/3 [£0.2.3] each | £0.4.19.0 | |||||
| 20 per Cent | £0.19.9.6 | |||||
| [Total] | £5.18.9.6 |
Transcribe other information
178
I David Hutcheson Surveyor aforesaid do Certify that upon Examination I find the above account amounts to Five pounds eighteen shillings nine pence six tenth of a penny Stl. [Sterling] and that this day I delivered to Mr Hodzart Collector of these duties a duplicate of the account which contained my Oath that the several Inhabitants aforesaid [owed rate] of duties to their names att. [attached] agreeable to their returns to my Requisitions duly served on them or to the best of my Knowledge & belief that they are liable therein
[signed] David Hutcheson Surveyor Glasgow 28 Feb 1798
Scottish Exchequer (Tax Records), Farm horse tax - Volume 13 - Royal Burghs, E326/10/13
Volume 13 contains farm horse tax information for many of the royal burghs in Scotland.
Scottish Exchequer (Tax Records)
The Scottish Exchequer, and subsequently the Court of Exchequer, were concerned with the accounting of collected taxes in Scotland. These taxes include the Carriage tax (1785-1798), Cart tax (1785-1798), Clock and watch tax (1797-1798), Dog tax (1797-1798), Farm horse tax (1797-1798), Servant tax (1777-1798), Hearth tax (1691-1695), Horse tax (1785-1798), Inhabited house tax (1778-1798), Land tax (1645-1831), Poll tax (1694-1698), Shop tax (1785-1789), Window tax (1748-1798). Following the Consolidating Acts (38 Geo. III cap. 40 and 41), the duties on windows, inhabited houses, male servants, carts, carriages and dogs were incorporated in Consolidated Schedules of Assessed Taxes (1798-1799).