, Farm horse tax - Volume 13 - Royal Burghs, E326/10/13&destination=/virtual-volumes/volume-images/volume_data-E326-10-13/REX01666?image_number=31){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 |
|---|---|---|---|---|---|---|
| 28 Oct 1797 | Mr James Smith | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Provt. [Provost] John Smith | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Alexander Ritchie Esqr. | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Allan | £0.2.3 | £0.0.5.4 | ||||
| Robert Miller | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Alexander Johnston | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Duncan | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Greig | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Craig | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Purvis | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Burn | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Fotheringham | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Proctor | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Ba [Baille] : William Cay | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Joseph Law | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| George Scott | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Lawrance | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| 23 | 23 | £2.11.9. | £0.10.4.2 |
Transcribe other information
31 8 Brechin
A Survey of the Additional Rates and Duties on Draught Horses in the Burgh of Brechine
from the 5th July 1797 To the 5th April 1798 By Daniel Ross Surveyor
I Daniel Ross Do hereby Certify that upon carefull examination I find the foregoing Duties Amount to three pounds two shillings one penny two tenths Stl. [Sterling] And I Delivered to Mr [name missing] Coll [Collector] of said Duties an exact Duplicate of this Acct. [Account] Which Containd my Oath that the preceeding Inhabitants were servd with Notices of the Date aforesaid and that they were to be charged conformably to their Returns from the best information I Could procure.
[signed] Daniel Ross
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).