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 |
|---|---|---|---|---|---|---|
| 7 Sep 1797 | Alexander Fairley | 3 | 3 | £0.6.9 | £0.1.4.2 | |
| Dr [Doctor] James Stenhouse | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Wilson | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Thomas Anderson | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| John Eckford | 1 | 1 | £0.2.3 | £0.1.4.2 | ||
| Mrs. Wardlaw | 3 | 3 | £0.6.9 | £0.1..4.2 | ||
| William Hunt | 7 | 7 | £0.15.9 | £0.3.1.8 | ||
| Finlay Malcolm | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Anderson | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Cooper | 5 | 5 | £0.11.3 | £0.2.3.0 | ||
| Henry Scotland | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| James Anderson | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Kerr | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| Provost Low | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Messrs. Lauries | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| John Kilgour | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| John Stenhouse | 6 | 6 | £0.13.6 | £0.2.8.4 | ||
| David Black | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| James Wals | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Smiton | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Fisher | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Ramsay | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Drysdale | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robort Staig | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Peter Westwood | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Thomas Philp | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Henry Hoggan | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Anderson Smith & Miller | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Wishart | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| David Robertson Baker | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Saunders Baker | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Mailor | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Andrew Huggan | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Gibson | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Andrew Wilson | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Hunt | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| 76 | 76 | £8.11.0 | £1.14.2.4 |
Transcribe other information
18 Dunfermline 67
Survey of the HORSE TAX, per 37 Geo. III. Cap. 108. in the Royalty of
Dunfermline from 5 July 1797 to 5 April 1798 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).