, Farm horse tax - Volume 13 - Royal Burghs, E326/10/13&destination=/virtual-volumes/volume-images/volume_data-E326-10-13/REX01666?image_number=78){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 |
|---|---|---|---|---|---|---|
| Carried Over | 71 | 67 | 4 | £7.10.9 | £1.10.1.8 | |
| John McPherson Farmer | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William Murdoch Farmer | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Alexander Mortimer Farmer | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Alexander Stronach Farmer | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Alexander Stephen Farmer | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Alexander Farmer | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Alexander Duffus Farmer | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Thomas Grant Farmer | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William Carmichael Carrier | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Hay Farmer | 2 | 2 | £0.2.3 | £0.0.5.4 | ||
| George Frigg Farmer | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Duncan Farmer | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Thomas Murdoch Carrier | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Alexander Murdoch Farmer | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William Dick Farmer | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| 96 | 92 | 4 | £10.7.0 | £2.1.4.8 |
Transcribe other information
78 Survey Continued
Proof
92 Horses @2/3 [£0.2.3] £10.7.0
Twenty per Cent thereon £2.1.4.8
Total for 9 months £12.8.4.8
I Robert Flyter assistant Surveyor aforesaid Do herby Certify that upon Carefull Examination of the foregoing Rates and Duties I find they
amount in whole to the sum of Twelve Pounds Eight Shillings & Four pence Eight Tenths of a penny Sterling, that the several Inhabitants were duly served with Requisitions, that they are charged Accordingly to their Returns to me or the best Information and that I transmitted to James Duffus Collector of the said Duties an Exact Duplicate of the foregoing Account
[Signed] Robert Flyter ass. [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).