, Farm horse tax - Volume 13 - Royal Burghs, E326/10/13&destination=/virtual-volumes/volume-images/volume_data-E326-10-13/REX01666?image_number=86){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 | A. P. Cumming Gordon Esq. | 6 | 6 | £0.13.6 | £0.2.8.4 | |
| Mr William Dunbar Writer | 4 | 3 | 2 | £0.4.6 | £0.0.10.8 | |
| John Gordon Esqr | 5 | 2 | 3 | £0.4.6 | £0.0.10.8 | |
| Mr Robert [Maclaren] | 6 | 4 | 2 | £0.9.0 | £0.1.9.6 | |
| Mr John Mitchel Vintner | 6 | 4 | 3 | £0.9.0 | £0.1.9.6 | |
| Bailie William Hoyes | 5 | 4 | 1 | £0.9.0 | £0.1.9.6 | |
| Mr John Hoyes | 10 | 6 | 4 | £0.13.6 | £0.2.8.4 | |
| Alexander Austin Hyrer | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| James Anderson Shoemaker | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Hugh Hendry Hyrer | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| John Callum Hyrer | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Austin Baker | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William McLean Hyrer | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Thomas Matheson Hyrer | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Watson Hyrer | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Alexander Mitchell Hyrer | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Calder Hyrer | 2 | 2 | 2 | £0.2.3 | £0.0.5.4 | |
| William Simson Hyrer | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Russell Hyrer | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| William McCulloch Gardner | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Roderick McLeod Hyrer | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Sim Farmer | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Alexander Henry Hyrer | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Angus Fraser Cartwright | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| John Petrie Mason | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Collie Bogtown | 2 | 2 | £0.4.6 | 0.0.10.8 | ||
| George Grigor Hyrer | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| 77 | 55 | 22 | £6.3.9 | £1.4.9.0 |
Transcribe other information
86
A Survey of the HORSE TAX, per 37 Geo. III Cap. 108. in the Burgh
of Forres from 5 April to 5 April 1797 by Robert Flyter assistant Surveyor
Proof
55 Horses @ 2/3 [£0.2.3] each is £6.3.9
Twenty perCent [percent] thereon is £1.4.9
[Total] £7.8.6
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).