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 Cont. [Continued] | 105 | 84 | 21 | £9.9.0 | £1.17.9.6 |
| 29 Jun 1797 | David Crawford Glengall | 3 | 3 | £0.6.9 | £0.1.4.2 | |
| Thomas Blair Slaphouse | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Adam Neil Whinmuir | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John McKaie Kincaidston | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John McClymont Whitestones | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Hyman Moat | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John McGechan Friarland | 7 | 4 | 3 | £0.9.0 | £0.1.9.6 | |
| John Hannah Riddocks Moss | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| John Neil Loch Fergus | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Robert Smith Trees | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| 28 Jun 1797 | Matthew Gibson Knocksoul | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| James Smith Bellsbank | 6 | 3 | 3 | £0.6.9 | £0.1.4.2 | |
| Andrew Smith Bellstone | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| Andrew Miller Whitefoordhill | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| John Symington Gateside | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| James Mitchell Sandyhill | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| Alexander Stewart Crofthead | 5 | 3 | 2 | £0.6.9 | £0.1.4.2 | |
| Gilbert Eccles Masonhill | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| 27 Jun 1797 | John Ronaldson Castlehill | 12 | 5 | 7 | £0.11.3 | £0.2.3.0 |
| Thomas McFadzean Deephold | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| 28 Jun 1797 | Alexander Smith of Thornhill | 6 | 6 | £0.13.6 | £0.2.3.0 | |
| Archibald McNair High Muir | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John McSkimming Upper Miln | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Galbraith Sessionfield | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John McClatchie Sandyfoord | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Alexander Gowdie Barrhill | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| 22 Jun 1797 | Robert Dunsmore Carter Air | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Neil Dunning Air Miln | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Thomas Boyd Junior Carrier | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| William Gowdie Post | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Robert Adam Carrier | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Hunter Carter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| David Hunter Carter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Jackson Carter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Carried Forward | 201 | 162 | 39 | £18.4.6 | £3.12.10.8 |
Transcribe other information
Page 2nd 22
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).