, Farm horse tax - Volume 13 - Royal Burghs, E326/10/13&destination=/virtual-volumes/volume-images/volume_data-E326-10-13/REX01666?image_number=195){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 |
|---|---|---|---|---|---|---|
| 1797 | Brought over | 58 | 56 | 4 | £6.1.6 | £1.4.3.6 |
| 22 Jul 1797 | John Christy Carter | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| John Glas Esqr. | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Millar Carter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| David Downie Carter | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Thomas Nuccol Carter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Cameron Carter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Burn Carter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Peter Graham Carter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Total | 68 | 64 | 4 | £7.4.0 | £1.8.9.6 | |
| £7.4.0.0 | ||||||
| Sum | £8.12.9.6 | |||||
| Old duty Brought from [ ] Account | £6.8.0.0 | |||||
| Total | £15.0.9.6 |
Transcribe other information
195
I James Allan Surveyor aforesaid Do hereby Certify that upon carefull
Examination of the foregoing several Rates and duties I find that both Accounts Amount to
Fifteen pound and nine pence six tenths Sterling. And that upon the 27th [ ]I delivered
to Mr William Murdoch in Stirling Collector of the said duties for the Borough
foresaid an Exact duplicate of these two Accounts duly examined & compared
with the foregoing which contained my Oath that Requisitions were delivered to the several Inhabitants
or left at their dwelling Houses and that returns were made to the same or charged
by me to the best of my knowledge and belief that they were liable to the sums hereby certified
to be due from them.
Alloa 29th January 1798 [signed] 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).