, Farm horse tax - Volume 13 - Royal Burghs, E326/10/13&destination=/virtual-volumes/volume-images/volume_data-E326-10-13/REX01666?image_number=48){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 |
|---|---|---|---|---|---|---|
| Continoued | 39 | 35 | 4 | £3.18.9 | £0.15.9.0 | |
| Robert Lata Cartor | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Archibald Taylor Carter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Petter Lickie Carter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Donald Carter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Gibson Brewer | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Alexander Connele Brewer | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Dumbarton Glass work Co. [Company] | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| Robert Davidson Tanner | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Govan Cartor | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Widow Jerdon Gateside | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Blair Ardochhill | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Brock Rockfod | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| 56 | 52 | 4 | £5.17.0 | £1.3.4.0 |
Transcribe other information
48
20 per Cent per 37 George 3rd £1.3.4.8
Total £7.0.4.8
Prooff
4 not liable
52 [Horses] @ 2/3 [£0.2.3] =£5.17.0
20 per Cent per 37 George 3rd =£1.3.4.8
Total 56 [Horses] per George 3rd =£7.0.4.8
I Alexander Connell Surveyor aforesaid do hereby certify that upon careful examination, I find the foregoing duties amount to Seven Pounds, and four pence, eight tenths of a penny Sterling, and I further certify that this day I delivered to John McAuley Collector of said duties a duplicate of the foregoing Account duly compared, which contained an Oath that the foregoing Inhabitants were served with Requisitions, and they are charged the sums to their names severally set either agreeable to their return or the best of my knowledge & belief that by law they are liable therein.
Dumbarton 27 February 1798 [signed] Alexander Connell
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).