, Farm horse tax - Volume 13 - Royal Burghs, E326/10/13&destination=/virtual-volumes/volume-images/volume_data-E326-10-13/REX01666?image_number=37){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 |
|---|---|---|---|---|---|---|
| 26 Jul 1797 | George Anderson Church Officer | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Walter Adam Seafield | 6 | 6 | £0.13.6 | £0.2.8.4 | ||
| George Eddie Cullen | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Eddie Cullen | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Joseph Davidson Seafield | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Alexander Duffes Seafield | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Earl Findlater of Seafield | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| Thomas Ramsy Cullen | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Mungo Ramsy Cullen | 4 | 3 | 1 | £0.6.9 | £0.1.4.2 | |
| Alexander Scott Burnside Cullen | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Thain Cullen | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Taylor Burnmouth | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Andrew Wright Cullen | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Wilson Cullen | 11 | 8 | 3 | £0.18.0 | £0.3.7.2 | |
| 38 | 34 | 4 | 3.16.6 | £0.15.3.6 |
Transcribe other information
11 CULLEN 37
Report, Cullen Burgh for Nine Months to 5th April 1798
HORSE TAX, per 36 Geo. III. Cap. 108. By James Grant Surveyor
34 Horses @ 2/3 £3.16.6
20 per Cent £0.15.3.6
Total £4.11.9.6
I James Grant Surveyor of Taxes do herby Certify that upon careful Examination I find the foregoing Duties to Amount to the Sum of Four pounds Eleven Shillings nine pence & six tenths Sterling, And that the above persons were duly Served with Requisitions of the date foresaid, and that they are Charged conform to their Returns made or the best Information and that I Transmitted a Copy hereof to the Collector of the Taxes for the said Burgh of Cullen
[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).