, Farm horse tax - Volume 13 - Royal Burghs, E326/10/13&destination=/virtual-volumes/volume-images/volume_data-E326-10-13/REX01666?image_number=197){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 | Burgh of Stranraer | |||||
| 17 Oct 1797 | Thomas McMaster | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| William McNair | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Revr. [Reverend] McColtart Minr. [Minister] | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William McNish | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Ker & Coy. [Company] | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John McKie & Coy. [Company] | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| Patrick McCormick Merch. [Merchant] | 14 | 8 | 6 | £0.18.0 | £0.3.7.2 | |
| John McDowal Merchant | 4 | 3 | 1 | £0.6.9 | £0.1.4.2 | |
| James McLean Merchant | 6 | 4 | 2 | £0.9.0 | £0.1.9.6 | |
| James McDowal Merchant | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Heirs of William McCrae | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William Ross Esqr. | 21 | 12 | 9 | £1.7.0 | £0.5.4.8 | |
| Major John Ross of Cairnbrock | 7 | 7 | £0.15.9 | £0.3.1.8 | ||
| Hugh Taylor Surgeon | 4 | 1 | 3 | £0.2.3 | £0.0.5.4 | |
| Hugh McKie Surgeon | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William McKie Tanner | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Gilbert Nish Writer | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Capt. [Captain] Alexander Agnew | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Ker Carter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James McDowal Carter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| David Logie Carter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Wallace Carter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Archibald Paterson | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Thomas Logan | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Kevan | 4 | 1 | 3 | £0.2.3 | £0.0.5.4 | |
| Carrd. [Carried] over | 87 | 62 | 25 | £6.19.6 | £1.7.10.8 |
Transcribe other information
54 Stranraer 197
Survey of the HORSE TAX, per 37 Geo. III. Cap. 108. in the Burgh of Stranr. [Stranraer]
from the 5th July 1797 to 5th April 1798 By David McMillan Survr. [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).