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 |
|---|---|---|---|---|---|---|
| 1797 | Burgh Rutherglen | |||||
| 22 Jun 1797 | Coll. [Collector] Spence | 21 | 21 | £2.7.3 | £0.9.5.4 | |
| 26 Jun 1797 | Capt. [Captain] Kennidy Springfield | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| John Nisbet Springfield | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Gray Eastfield | 5 | 5 | £0.11.3 | £0.2.3.0 | ||
| Andrew Harvie Newhouse | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Reid Rutherglen muir | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Robert Craig Blackfaulds | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Mr McTaggart | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Robert Cumming Rutherglen | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Spence Rutherglen | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Richard Luthan Rutherglen | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Alexander Barclay Rutherglen | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Kerr Rutherglen | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John McAlaster Rutherglen | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Blair Rutherglen | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Wilson Rutherglen | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Alexander & Robert Murdock Rutherglen | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Aikenhead Rutherglen | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Lang Rutherglen | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Caried forward | 50 | 50 | £5.12.6 | £1.2.6.0 |
Transcribe other information
50 Rutherglen 185
Survey of the work horses duty In the Burgh of Rutherglen from the 5 April 1796 to the 5 April 1797 by Andrew Aitcheson Surveyor
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).