, Farm horse tax - Volume 13 - Royal Burghs, E326/10/13&destination=/virtual-volumes/volume-images/volume_data-E326-10-13/REX01666?image_number=201){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 |
|---|---|---|---|---|---|---|
| Nov 1797 | Daniel Craig | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Donald McLenan | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Alexander Ross Gardner | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| William McPherson Shoemaker | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Dawson Gardner | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Fraser Smith | 1 | 1 | £0.2.3` | £0.0.5.4 | ||
| Andrew McLenan | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Alexander Thomson Gardner | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| Donald McSteven | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Alexander Baillie Esqr | 7 | 4 | 3 | £0.9.0 | £0.1.9.6 | |
| John Barclay Moorfarm | 5 | 3 | 2 | £0.6.9 | £0.1.4.2 | |
| Baillie George Simson | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Robert Murray Hartfield | 6 | 6 | £0.13.6 | £0.2.8.4 | ||
| Hugh McLeod Cooper | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Alexander Manson | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| George Murray | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Benjamin Ross | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Alexander Riach Saddler | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Duncan Ross Mercht [Merchant] | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Willima Sutherland Mercht [Merchant] | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Thomas Fraser Mercht [Merchant] | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John McLeod Vintner | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Alexander Ross Wright | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Thomas Jameson | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Andrew Manson Shoemaker | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Andrew Fraser Smith | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Alexander McKay Tinsmith | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William McPherson Sqr [Square] Wright | 2 | 2 | £0.4.6 | ££0.0.10.8 | ||
| Mrs Douglas | 2 | 2 | £0.4.6 | ££0.0.10.8 | ||
| 58 | 49 | 9 | £5.10.3 | £1.2.0.6 |
Transcribe other information
55 TAIN 201
Survey of the Additional Duty on Farm Horses arrisen
in the Burgh of Tain from 5 July 1797 till 5 April 1798 By W Murray
Proof 49 Horses a 2/3 [£0.2.3] £5.10.3
20 p ct p 37 Geo 3 £1.2.0.6
£6.12.3.3
10 Nov 1797
I William Murray Surveyor do Certify that upon carefull examination of the above
additional Rates & duties on Horses, I find the sum amounts to Six pound Twelve
shillings & 3.3 p [pence] Sterling, and I do further Certify that the above account contains
the Number of Horses I could discern to be used or Kept within this Burgh
to the best of My Knowledge or Information W. Murray 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).