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 |
|---|---|---|---|---|---|---|
| Ist Division | ||||||
| 25 Nov 1797 | John Wilson | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| William King | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Norval | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Richard Norval | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Neilson | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Thomas | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Stewart | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Boreland | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Walker | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Mathew Walker | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Mathew Walker Junr. [Junior] | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Granger | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Alexander McDonald | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Mckorcle | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Archibald Hog | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Mc Indoe | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Kerr | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Hill | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| 17 Jun 1797 | John Howie | 3 | 3 | £0.6.9 | £0.1.4.2 | |
| William Jackson | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Mckorcle | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Allan Stevenson | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| forward | 28 | 28 | £3.3.0 | £0.12.7.2 |
Transcribe other information
93 Glasgow Page 1st
Survey of the Horse Tax, per 37 Geo. III. Cap. 108. from 5th April 1797 to 5th April 1798 by George Storie 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).