, Farm horse tax - Volume 13 - Royal Burghs, E326/10/13&destination=/virtual-volumes/volume-images/volume_data-E326-10-13/REX01666?image_number=21){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 | Royal Burgh of Air | |||||
| 22 Jun 1797 | Coll. [Collector/Colonel] McKenzie | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Macorn Rankine | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Charles Buchan | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| George Dunlop | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| John McCrackan Brewer | 5 | 4 | 1 | £0.9.0 | £0.1.9.6 | |
| Mr William Aird | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| 23 Jun 1797 | John Woods Chandler | 3 | 3 | £0.6.9 | £0.1.4.2 | |
| Mr William Tennent Merchant | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Walter Easton Mason | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| 24 Jun 1797 | Patrick McNeight of Barns | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Adam Reid Carrier | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Hugh Donaldson Tanner | 5 | 5 | £0.11.3 | £0.2.3.0 | ||
| Mr David Limond Writer | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Johnston Clockmaker | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| 26 Jun 1797 | Hugh Hamilton | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Mrs Gairdner Mount Charles | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Countess of Crawford | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| Mr William Crawford Finwickland | 6 | 5 | 1 | £0.11.3 | £0.2.3.0 | |
| James McCreath Glengall | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| 27 Jun 1797 | Daniel Dick Holmston | 4 | 4 | £0.9.0 | £0.1.9.6 | |
| John Cowan Blackburn | 3 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| John Bell Cunningpark | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| John Hutchison Greenfield | 4 | 3 | 1 | £0.6.9 | £0.1.4.2 | |
| John McColm Cochranhill | 5 | 3 | 2 | £0.6.9 | £0.1.4.2 | |
| John Gowdie Dutch Miln | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Hugh Reid Crofthead & Whinknow | 6 | 3 | 3 | £0.6.9 | £0.1.4.2 | |
| Alexander Neil Barrhill | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Chalmers Carclurie | 7 | 5 | 2 | £0.11.3 | £0.2.3.0 | |
| William Gairdner Pleasant Field | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| Archibald Mitchell North Oliphant | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Peter Mitchell Broomberry Yards | 6 | 4 | 2 | £0.9.0 | £0.1.9.6 | |
| William Cuthbertson Laigh Corton | 5 | 2 | 3 | £0.4.6 | £0.0.10.8 | |
| David Watson High Corton | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| James Mitchell Laigh Corton | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| Carry Forwd. [ Forward] | 105 | 84 | 21 | £9.9.0 | £1.17.9.6 |
Transcribe other information
Page 1 Ayr 21
Survey of the Additional Rates and Duties on Husbandry Horses the Royal Burgh of
Air from 5th. April 1797 to 5th. April 1798 By Robert Aiken.
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).