Volume contents
- 1 - Burghs , Aberdeen
- 9 - Burghs , Annan
- 13 - Burghs , Anstruther Easter
- 17 - Burghs , Anstruther Wester
- 21 - Burghs , Arbroath
- 25 - Burghs , Ayr
- 29 - Burghs , Banff
- 31 - Burghs , Brechin
- 35 - Burghs , Burntisland
- 37 - Burghs , Crail
- 41 - Burghs , Cullen
- 45 - Burghs , Cupar
- 49 - Burghs , Dingwall
- 51 - Burghs , Dumbarton
- 55 - Burghs , Dumfries
- 63 - Burghs , Dunbar
- 67 - Burghs , Dundee
- 71 - Burghs , Dunfermline
- 75 - Burghs , Dysart
- 77 - Burghs , Edinburgh
- 81 - Burghs , Elgin
- 85 - Burghs , Forfar
- 89 - Burghs , Forres
- 93 - Burghs , Fortrose
- 95 - Burghs , Glasgow
- 111 - Burghs , Haddington
- 115 - Burghs , Bervie (Inverbervie)
- 117 - Burghs , Inverkeithing
- 119 - Burghs , Inverness
- 123 - Burghs , Irvine
- 125 - Burghs , Jedburgh
- 129 - Burghs , Kilrenny
- 133 - Burghs , Kinghorn
- 137 - Burghs , Kirkcaldy
- 141 - Burghs , Kirkcudbright
- 143 - Burghs , Lanark
- 147 - Burghs , Lauder
- 151 - Burghs , Linlithgow
- 155 - Burghs , Lochmaben
- 159 - Burghs , Montrose
- 163 - Burghs , Nairn
- 167 - Burghs , New Galloway
- 169 - Burghs , North Berwick
- 173 - Burghs , Peebles
- 175 - Burghs , Perth
- 179 - Burghs , Pittenweem
- 183 - Burghs , Queensferry
- 187 - Burghs , Renfrew
- 191 - Burghs , Rothesay
- 195 - Burghs , Rutherglen
- 205 - Burghs , St Andrews
- 209 - Burghs , Sanquhar
- 213 - Burghs , Selkirk
- 215 - Burghs , Stirling
- 219 - Burghs , Stranraer
- 221 - Burghs , Tains
- 223 - Burghs , Whithorn
- 225 - Burghs , Wigton
| Date | Masters/mistresses names | Number of horses | Horses liable in duty | Horses not liable | Duty |
|---|---|---|---|---|---|
| 1797 | Brought forward | 65 | 48 | 17 | £4.16.0 |
| 23 Nov 1797 | John Henderson Carter | 1 | 1 | £0.0.0 | |
| John Lawson Merchant | 1 | 1 | £0.2.0 | ||
| Robert Irving Mercht [Merchant] | 1 | 1 | £0.2.0 | ||
| George Hardie | 1 | 1 | £0.2.0 | ||
| John Wilkin farmer | 1 | 1 | £0.2.0 | ||
| John Smith farmer | 1 | 1 | £0.2.0 | ||
| John Jackson Newdyke | 1 | 1 | £0.2.0 | ||
| 24 Nov 1797 | John Hair Annanhill | 2 | 2 | £0.4.0 | |
| William Coltart Hillend | 3 | 3 | £0.6.0 | ||
| Nathaniel Wield Northfield | 3 | 3 | £0.6.0 | ||
| James Hope Low Windyknowe | 1 | 1 | £0.2.0 | ||
| George Irving Windyknowe | 1 | 1 | £0.2.0 | ||
| Peter Carlyle High Windyknowe | 2 | 2 | £0.4.0 | ||
| William Thomson Corsehill | 1 | 1 | £0.2.0 | ||
| William Porteous Allalee | 2 | 2 | £0.4.0 | ||
| James Pool Williamwood | 6 | 5 | 1 | £0.10.0 | |
| 93 | 74 | 19 | £7.8.0 |
Transcribe other information
3 11
Proof
74 horses at 2/. [£0.2.0] each £7.8.0
19 horses not liable £0.0.0
Total 93 £7.8.0
Scottish Exchequer (Tax Records), Farm horse tax - Volume 6 - Royal Burghs, E326/10/6
Volume 6 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).