, Farm horse tax - Volume 13 - Royal Burghs, E326/10/13&destination=/virtual-volumes/volume-images/volume_data-E326-10-13/REX01666?image_number=77){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 |
|---|---|---|---|---|---|---|
| Mr Thomas Sellar Writer | 5 | 3 | 2 | £0.6.9 | £0.1.4.2 | |
| Baillie John Ritchie | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Mr John Brander Mercht [Merchant] | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Mr William Robinson Mercht [Merchant] | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Alexander Winchester Cooper | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Provost Alexander Brandon | 6 | 4 | 2 | £0.9.0 | £0.1.9.6 | |
| William Russell Farmer | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Anderson Farmer | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Stewart Farmer | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Duncan Carrier | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Lawrence Farmer | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Gillan Farmer | 2 | 2 | £0.4.6 | £0.0.5.4 | ||
| John Millar Carrier | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Alexander Shaw Farmer | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Anderson Farmer | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Thomas Allan Carrier | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Laing Mason | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William James Hyrer | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Russel Farmer | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| George Stronach Farmer | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Alexander Garden Farmer | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Hendry Farmer | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Dick Carrier | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Simon McKinnon Butcher | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Dunbar Farmer | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Gow Farmer | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William Alves Farmer | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Alexander Reid Carryer | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Alexander Lamb Farmer | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Peter Riach Farmer | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James McCurrach Hirer | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Wink Carryer | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Alexander Douglas Farmer | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Robert Stephen Farmer | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Carried Over | 71 | 67 | 4 | £7.10.9 | £1.10.1.8 |
Transcribe other information
21 Elgin 77
Survey of the HORSE TAX, per 37 Geo. III. Cap. 108. In the Burgh of Elgin
for 9 months preceeding 5th April 1797 by Robert Flyter assistant 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).