, Farm horse tax - Volume 13 - Royal Burghs, E326/10/13&destination=/virtual-volumes/volume-images/volume_data-E326-10-13/REX01666?image_number=74){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 |
|---|---|---|---|---|---|---|
| 1797 | Brot. [Brought] forward | 51 | 51 | £5.14.9 | £1.2.11.4 | |
| John Ritchie | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Dickson | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| John Gloag | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Archibald Campbell | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Robert Hastie | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| William Murray | 6 | 6 | £0.13.6 | £0.2.8.4 | ||
| Alexander McCallum | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Alexander Johnston | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Dods | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Thomas Hotchkis | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| 14 Sep 1797 | Robert Kid | 3 | 3 | £0.6.9 | £0.1.4.2 | |
| 15 Sep 1797 | John Wilson | 4 | 4 | £0.9.0 | £0.1.9.6 | |
| William Robertson Esq. | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Mcdonald | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Thomas Craig Esq. | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| Hble. [Honourable] Henry Erskine | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| John Clerk Esq. | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Right Hble. [Honourable] Lord Provost | 8 | 8 | £0.18.0 | £0.3.7.2 | ||
| William Keith | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| 16 Sep 1797 | Alexander Forrest | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Matthew Sandilans | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Robert Boswell | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Lord Ankerville | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Countess of Dalhousie | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| 18 Sep 1797 | Alexander Young | 4 | 4 | £0.9.0 | £0.1.9.6 | |
| Carry forward | 116 | 116 | £13.1.0 | £2.12.2.4 |
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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).