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 |
|---|---|---|---|---|---|---|
| Brot. [Brought] forward | 116 | 116 | £13.1.0 | £2.12.2.4 | ||
| 19 Sep 1797 | George Robinson | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| 21 Sep 1797 | Samuel Anderson | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Lt. Col. [Lieutenant Colonel] A [Alexander] Murray | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Neil Ferguson | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Anderson | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| 22 Sep 1797 | James McKain | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Andrew Wight | 22 | 22 | £2.9.6 | £0.9.10.8 | ||
| 25 Sep 1797 | John Hay | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Capt. [Captain] Walter Watson | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Total | 152 | 152 | £17.2.0 | £3.8.4.8 |
Transcribe other information
3 75
Proof
152 Horses at 2/3 [£0.2.3] each £ 17.2.0
£17.2.0 at 20 per Cent £3.8.4.8
Total £20.10.4.8
I R. Maughan Surveyor do hereby certify that upon careful
examination of the foregoing Rates and Duties I find they amount
in whole to the sum of Twenty pounds, ten shillings and four pence
eight tenths of a penny Sterling and that upon the 21st day of February
1798 I delivered to Messrs Donald Smith and Daniel McQueen Collectors
of said Duties for the City of Edinburgh an exact duplicate
of the foregoing Account duly examined and compared which contained
my certificate that requisition were left with the several
Inhabitants or at their dwelling house of the dates annexed to their
respective names. [signed] R. Maughan Surveyor of Assessed Taxes.
Edinburgh
22d Feby [February]1798
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).