, Farm horse tax - Volume 13 - Royal Burghs, E326/10/13&destination=/virtual-volumes/volume-images/volume_data-E326-10-13/REX01666?image_number=186){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 |
|---|---|---|---|---|---|---|
| Brought forward | 50 | 50 | £5.12.6 | £1.2.6.0 | ||
| Alexander Murdoch Senior Rutherglen | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Shaw Rutherglen | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Gardner Rutherglen | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Thomas Walker Rutherglen | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Thomas Muir Tounmill | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Pinkerton Grozithall | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Ronald Rutherglen mill | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Andrew Park Crosshill | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Renwick Pyetshaw | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| 63 | 63 | £7.1.9 | £1.8.4.8 | |||
| Proof 63 Horses at 2/3 each [£0.2.3] | £7.1.9 | |||||
| Twenty per Cent on the above | £1.8.4.2 | |||||
| Total | £8.10.1.2 |
Transcribe other information
186
I Andrew Aitchison Surveyor aforesaid Do hereby certify that upon carefull Examination of the foregoing several rates and duties find they amount in whole to the sum of Eight pounds Ten Shillings and One penny two tenths of a penny sterling and that on this day I have sent off to Mr Turnbull Collector of these duties a full exact duplicate of this account examined and compared which contained my Oath that the foregoing Inhabitants were duly served with requisitions on the date annexed to their name and that they were charged according to their returns or to the best of my knowledge and information or belief that they were liable in said duties.
[signed] Andrew Aitchison Surveyor
Glasgow 25th March 1797
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).