, Farm horse tax - Volume 13 - Royal Burghs, E326/10/13&destination=/virtual-volumes/volume-images/volume_data-E326-10-13/REX01666?image_number=18){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 |
|---|---|---|---|---|---|---|
| Alexander Gowans | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Watson | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Anderson | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| David Millar | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Alexander Webester | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Andrew Irvine | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Patrick Duncan | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| David Gardyner | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Hunter | 3 | 3 | £0.6.9 | £0.0.5.4 | ||
| John Peeter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Alexander Peeter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Burns | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Peatry | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| 60 | 60 | £6.15.0 | £0.19.7.0 | |||
| Brot. [Brought] Forward | 41 | 41 | £4.12.3 | £0.13.9.4 |
Transcribe other information
Page 9th 18
I Daniel Ross Surveyor on Do hereby Certify that upon Carefull examination I find the foregoing Duties Amt. [Amount] to Seven pound four Shillings and Seven pence four tenths Stg. [Sterling] And I deliverd to the Coll. [Collector] of said Duties an exact Duplicate of this Acct. [Account] Which containd [my] Oath that the preceeding Inhabitants were servd with Notices [of] Date Aforesaid and that they were to be Charged Conformably Returns from the best Information I Could procure.
[Signed] Daniel Ross
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).