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 | Royal Burgh of Irvine | ||||
| 7 Oct 1797 | John Watt Innkr. [Innkeeper] | 1 | 1 | £0.2.0 | |
| Mr Tod Merchant | 3 | 3 | £0.6.0 | ||
| 9 Oct 1797 | Mr William Boyd Merchant | 1 | 1 | £0.2.0 | |
| Mrs Alexander Watt Vintr. [Vintner] | 7 | 3 | 4 | £0.6.0 | |
| Thomas Watt Innkr. [Innkeeper] | 1 | 1 | £0.2.0 | ||
| Thomas Anderson Carter | 2 | 2 | £0.4.0 | ||
| James Anderson Carter | 1 | 1 | £0.2.0 | ||
| Andrew Arnot Carter | 1 | 1 | £0.2.0 | ||
| Allan Auld Carter | 1 | 1 | £0.2.0 | ||
| William Bryson Carter | 2 | 2 | £0.4.0 | ||
| George Gemmell Carter | 1 | 1 | £0.2.0 | ||
| John Muir Carter | 1 | 1 | £0.2.0 | ||
| 10 Oct 1797 | Robert Muir Carter | 1 | 1 | £0.2.0 | |
| John Richmond Carter | 1 | 1 | £0.2.0 | ||
| John Ronald Carter | 1 | 1 | £0.2.0 | ||
| Lawrence Young Carter | 1 | 1 | £0.2.0 | ||
| William Fletcher Flesher | 1 | 1 | £0.2.0 | ||
| Robert Boyle Carter | 1 | 1 | £0.2.0 | ||
| Walter Brown Carter | 2 | 2 | £0.4.0 | ||
| Mungo Lennox Carter | 1 | 1 | £0.2.0 | ||
| 11 Oct 1797 | James McClatchie Carter | 1 | 1 | £0.2.0 | |
| Robert Neil Carter | 1 | 1 | £0.2.0 | ||
| William Parker Carter | 2 | 2 | £0.4.0 | ||
| John Smith Carter | 1 | 1 | £0.2.0 | ||
| George Willock Carter | 1 | 1 | £0.2.0 | ||
| James Watt Carter | 1 | 1 | £0.2.0 | ||
| Total | 38 | 34 | 4 | £3.8.0 |
Transcribe other information
123
Survey of the Rates and Duties on Husbandry Horses within the Royal Burgh of Irvine
from 5th April 1797 to 5th April 1798 By Robert Aiken
Proof
34 Horses at 2/each is £3.8.0
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).