, Farm horse tax - Volume 13 - Royal Burghs, E326/10/13&destination=/virtual-volumes/volume-images/volume_data-E326-10-13/REX01666?image_number=71){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 |
|---|---|---|---|---|---|---|
| 21 Sep 1797 | David Swine | 3 | 3 | £0.6.9 | £0.1.4.2 | |
| James Reddie | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Brodie | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Andrew Skene | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| The Coal Compy. [Company] of Dysert (Mr McLean Agent) | 13 | 13 | £1.9.3 | £0.5.10.2 | ||
| Archibald Driver | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Thomas Driver | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Thomas Chalmers | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| David Spence | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Puller | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Mitchell | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Thomas Blackader | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Beveridge | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Andrew Brodie | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Smith | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Blackader | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| David Ramsay | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| David Page | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William Swine Junr. [Junior] | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Henry Swine | 1 | 1 | £0.2.3. | £0.0.5.4 | ||
| George Smart | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| David Herd | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Dobie Senr. [Senior] | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Peter Smith | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| 47 | 47 | £5.5.9 | £1.1.1.8 | |||
| 20 per Cent | £1.1.1.8 | |||||
| £6.6.10.8 |
Transcribe other information
19 Dysart 71
Survey of the Horse and Tax, per 37 Geo. III. Cap. 108. in the Royalty of
Dysart from 5 July 1797 to 5 April 1798. James Millar Surveyor
Proof 47 Horses at 2/3 [£0.2.3] £5.5.9
20 per Cent £1.1.1.8
[Total] £6.6.10.8
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 Six pounds Six Shillings and ten pence eight tenths of a penny Sterling, And that upon the [word missing] Day of [word missing] I delivered to Mr John Jameson Collector of the Duties for the Burgh aforesaid an exact duplicate of the above Account which contained my Oath that Notices were left with the several Inhabitants or at their dwelling houses 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).