, Farm horse tax - Volume 13 - Royal Burghs, E326/10/13&destination=/virtual-volumes/volume-images/volume_data-E326-10-13/REX01666?image_number=27){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 |
|---|---|---|---|---|---|---|
| 24 Jul 1797 | Sir George Abercrombie | 2 | 2 | £0.8.6 | £0.1.8.4 | |
| Gilbert Bannerman | 3 | 3 | £0.12.9 | £0.2.6.6 | ||
| James Clark Cooper | 1 | 1 | £0.4.3 | £0.0.10.2 | ||
| John Nicol Mason | 2 | 2 | £0.8.6 | 0.1.8.4 | ||
| William Ogilvie Saddler | 3 | 3 | £0.12.9 | £0.2.6.6 | ||
| George Robinson Esqr. Provost | 6 | 4 | £0.17.0 | £0.3.4.8 | ||
| George Gairdn Robinson | 4 | 2 | 2 | £0.8.6 | 0.1.8.4 | |
| John Redford Shoemaker | 3 | 3 | £0.12.9 | £0.2.6.6 | ||
| Capt [Captain] James Reid | 2 | 2 | £0.8.6 | £0.1.8.4 | ||
| Mr Alexander Saunders | 2 | 2 | £0.8.6 | £0.1.8.4 | ||
| William Brown for John Rhind | 2 | 2 | £0.8.6 | £0.1.8.4 | ||
| 30 | 26 | 4 | £5.10.6 | £1.2.1.2 |
Transcribe other information
Burgh of Banff 7/2 Banff 27
HORSE TAX, per 37 Geo. III. Cap, 108 P [Per] 36. Geo 3. 15
Proof 26 Horses at 4/3 Old & new duty Each £5.10.6
20 per Cent for 9 Months at 10d-2/10[two tenths] Each £1.2.1 and two tenths
Total £6.12.7. and two tenths
I James Grant Surveyor aforesaid do hereby Certify that upon Carefull Examination I find the foregoing duties Amount to Six Pounds Twelve Shillings seven pence and two tenths of a Pennie, Sterling And that upon the [date missing] day of [date missing] years I transmitted to
Baillie Alexander Aven Collector of these duties an exact Duplicate of this Account Containing my Oath that the preceeding Inhabitants were duly served with Notices of the date foresaid intimating that they were to be Charged the Sums hereby Certified to be due from them.
[Signed] James Grant 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).