, Farm horse tax - Volume 13 - Royal Burghs, E326/10/13&destination=/virtual-volumes/volume-images/volume_data-E326-10-13/REX01666?image_number=181){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 |
|---|---|---|---|---|---|---|
| 23 Aug 1797 | Royal Burgh of Rothsay | |||||
| Dr. [Doctor] Marshall Rothsay | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Bailie Muir Rothsay | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Mr McLea Minr. [Minister] Rothsay | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| George McKirdy Carter Rothsay | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John McConnachie Carter Rothsay | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Collector Blain | 1 | 1 | £0.2.3. | £0.0.5.4 | ||
| Total | 7 | 6 | 1 | £0.13.6 | £0.2.8.4 |
Transcribe other information
49 Rothesa 181
Horse Tax, per 37 Geo. 111. Cap. 108. from 5th July 1797 to 5th April 1798
Proof 6 Work Horses at 2/3 [£0.2.3] each is £0.13.6
20 per Cent thereon £0.2.8.4
Total £0.16.2.4
I William Ewart Assistant Surveyor, by Appointment of the Barons of his Majesty's Court of Exchequer, to Robert Aiken Surveyor of the Counties of Ayr and Bute, Do hereby Certify that upon Careful Examination of the foregoing Rates and Duties I find they Amount by Proof to sixteen shillings and two pence four tenths Sterling. And [ I caused deliver], conform to his Receipt, to Alexander Muir Esqr. Collector of said Duties. An Exact Duplicate of this Account which contained my Oath, that Requisitions were delivered or left and that the Rates and Duties charged in said Account were just and true to the best of my skill and knowledge and to my belief and no person to my Knowledge omitted who ought to have been charged
[signed] William Ewart
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).