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 |
|---|---|---|---|---|---|---|
| 22 Sep 1797 | John Young | 3 | 3 | £0.6.9 | £0.1. 4. 2 | |
| John Thomson | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Campbell | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Kilgour | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Mr Wemyss Minr. [Minister] | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Wilson | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| William Wilson | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| James Meldrum | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Peter Balram | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Thomas Wilson | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Christie | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| James Young | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Jackson | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Alexander Hope | 4 | 4 | £0.9.0 | £0.1.4.2 | ||
| John Arnot | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Sutherland | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| George Paxton | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| 35 | 35 | £3.18.9 | £0.15.9.0 |
Transcribe other information
9 Burntisland 33
Survey of the Horse Tax, per 37 Geo.111. Cap. 108. in the Royalty of
Burntisland from 5 July 1797 to 5 April 1798 James Millar Surveyor
Duty £3.18.9
20 P.C [20 percent] £0.15.9.0
[Total] £4.14.6
Proof 35 Horses at 2/3 [£0.2.3] £3.18.9
20 per Cent £0.15.9
[Total] £4.14.6
I James Millar Surveyor aforesaid Do hereby Certify that upon careful examination of the foregoing Rates and Duties I find they amount in whole to the sum of Four pounds fourteen shillings and sixpence Sterling""""""""And that on the [date omitted] Day of [date omitted] I delivered to Mr A. Hutchison Collector of the Duties for the Burgh aforesaid an exact duplicate of the above Accot. [Account] which contained my Oath that notices were left with the several Inhabitants or at their dwelling houses of the dates aforesaid, that they were to be charged with the Sums hereby certified to be due from them. [Signed] James Millar 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).