, Farm horse tax - Volume 6 - Royal Burghs, E326/10/6&destination=/virtual-volumes/volume-images/volume_data-E326-10-6/REX01666?image_number=120){kind=link}
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 | Forward | 51 | 51 | £5.2.0 | |
| 26 Oct 1797 | John MacLennan | 1 | 1 | £0.2.0 | |
| Alexander Hosack | 2 | 2 | £0.4.0 | ||
| Kenneth Maclennan | 2 | 2 | £0.4.0 | ||
| John Ross Taylor | 2 | 2 | £0.4.0 | ||
| John Cameron New Street | 2 | 2 | £0.4.0 | ||
| Alexander Clark | 2 | 2 | £0.4.0 | ||
| Kenneth Cameron | 2 | 2 | £0.4.0 | ||
| John Fraser | 2 | 2 | £0.4.0 | ||
| Roderick MacRae | 2 | 2 | £0.4.0 | ||
| Duncan Calder | 1 | 1 | £0.2.0 | ||
| Hugh Suter | 1 | 1 | £0.2.0 | ||
| Donald MacDonald | 1 | 1 | £0.2.0 | ||
| John Munro Lochgorm | 2 | 2 | £0.4.0 | ||
| Alexander Ritchie | 2 | 2 | £0.4.0 | ||
| Alexander Bain | 1 | 1 | £0.2.0 | ||
| John Hosack | 2 | 2 | £0.4.0 | ||
| John Ross Vint [Vintner] Castle Street | 2 | 2 | £0.4.0 | ||
| Donald MacGurman Hill | 3 | 3 | £0.6.0 | ||
| John Robertson Hill | 2 | 2 | £0.4.0 | ||
| John Mackenzie | 1 | 1 | £0.2.0 | ||
| 86 | 86 | £8.12.0 |
Transcribe other information
120
Proof viz
86 Farm Horses @ 2/ [£0.2.0] Each is £8.12.0
I John Rose Surveyor aforesaid Do hereby Certify That upon Careful
Examination I find the foregoing Duties amount to Eight pounds twelve
Shillings Sterling and I hereby Make oath that the foregoing Inhabitants
are Charged from Inspection and the best Information.
John Rose Surveyor
John Fraser [ ]
Sworn Before Me At Nairn
the Eighth day of January 1798 Farquhar McDonald Collector
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).