, Farm horse tax - Volume 13 - Royal Burghs, E326/10/13&destination=/virtual-volumes/volume-images/volume_data-E326-10-13/REX01666?image_number=193){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 |
|---|---|---|---|---|---|---|
| 18 Jul 1797 | John Lang Carter | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| John Millar Carter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Alexander Mathie Farmer | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| John Ramsay Farmer | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Shearn Farmer | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Cairns Carter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Wright Carter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Millar Raplach Carter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| George Christy Carter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Archibald Ferguson Farmer | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| James Bows Farmer | 5 | 4 | 1 | £0.9.0 | £0.1.9.6 | |
| John Bell Carter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Wilson Smith | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Alexander Hamilton | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Anderson Kildean | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Mitchell Carter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| 19 Jul 1797 | William Paterson Carter | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Henry Stewart Carter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Menzies Carter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Robb Carter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Lammond Carter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Henry Taylor Carter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Daniel Ferguson Carter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Continued | 32 | 29 | 3 | £3.5.3 | £0.13.0.6 |
Transcribe other information
13 Stirling 193
Stirling Borough (Additional) duty A Survey of Horse Tax, per 37 Geo. III. Cap.108. from 5th Jul 1797 to 5th April 1798 By James Allan 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).