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 | John Kevan | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| John Braidfoot | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Anthony Braidfoot | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Anthony Sloan | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Stewart McNiel | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| William Kelly | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John McTaggart | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Alexander McColm | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Hannay | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Anthony [McGussog] | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William [McGaa] | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Daniel Shearer | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John [Jorie] | 5 | 3 | 2 | £0.6.9 | £0.1.4.2 | |
| Robert Haltorn | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John McColm | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William McKelvie | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John McGowan | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James McMillan Surgeon | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Milroy Writer | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| John Conning | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert McClumpha | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Alexander Marshall | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William McClumpha | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John McClumpha | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| 36 | 31 | 5 | £3.9.9 | £0.13.11.4 | ||
| Burgh of Whithorn |
Transcribe other information
56 Whithorn 203
Survey of the Horse Tax, per 37 Geo.111. Cap. 108. in the Butgh of Whithorn from the 5th of July 1797 to the 5th of April 1798 by David
Mcmillan Survr. [Surveyor]
Proof
31 Horses at 2/3 [£0.2.3] is £3.9.9
5 Horses not liable
36 [Horse] £3.9.9
Twenty per Cent is £0.13.8.4
[Total] £4.3.8.4
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).