, Farm horse tax - Volume 13 - Royal Burghs, E326/10/13&destination=/virtual-volumes/volume-images/volume_data-E326-10-13/REX01666?image_number=23){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 Contd. [Continued] | 201 | 162 | 39 | £18.4.6 | £3.12.10.8 |
| 22 Jun 1798 | David Hunter Carrier Air | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| John Hunter Junior | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Miller Carter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| George Boyd Carrier | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Hugh Adam Carrier | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Gibb Soap boiler | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Brown Horse Hyrer | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert McMillan Carter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Thomas Bryce Carter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| David Hunter Carter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| George Hutchison Carter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Hunter Senior Carrier | 2 | 2 | £0.4.6. | £0.0.10.8 | ||
| John Kerr Carrier | 2 | 2 | £4.6 | £0.0.10.8 | ||
| David Kerr Carrier | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Park Carrier | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| David Hutchison Carter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Cooper Carter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| David Rodger Flesher | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Hugh Gibson Carter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Maitland Flesher | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Rodger Flesher | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Fleming Carter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Andrew Wylie Carrier | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Thomas Boyd Labourer | 1 | 1 | £0.2.3 | £0.0.10.8 | ||
| Total | 231 | 192 | 39 | £21.12.0 | £4.6.4.8 |
Transcribe other information
Page 3rd 23
Proof 192 H [Husbandry] Horses at £0.2.3 is £21.12.0
20 pr [Per] Cent thereon per 37th Geo; III £4.6.4.8/10 [eight tenths]
Total £25.18.4.8/10 [eight tenths]
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).