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 over | 53 | 53 | £5.6.0 | |
| 26 Oct 1797 | William Gramslaw | 1 | 1 | £0.2.0 | |
| George Waugh | 1 | 1 | £0.2.0 | ||
| Robert Waugh | 1 | 1 | £0.2.0 | ||
| Isaac Black | 1 | 1 | £0.2.0 | ||
| Robert Learmonth Senior | 1 | 1 | £0.2.0 | ||
| Robert Learmonth Junior | 2 | 2 | £0.4.0 | ||
| William Thomson | 1 | 1 | £0.2.0 | ||
| Robert Falla | 1 | 1 | £0.2.0 | ||
| John Deans | 1 | 1 | £0.2.0 | ||
| James Douglas | 2 | 2 | £0.4.0 | ||
| Thomas Mather | 1 | 1 | £0.2.0 | ||
| Adam Henderson | 1 | 1 | £0.2.0 | ||
| John Haliburton | 1 | 1 | £0.2.0 | ||
| Robert Rutherfurd Tanner | 1 | 1 | £0.2.0 | ||
| Sum Total | 69 | 69 | £6.18.0 | ||
| Proof | |||||
| 69 Horses at 2/ [£0.2.0] each is | £6.18.0 |
Transcribe other information
126
I George Rodger Surveyor aforesaid do hereby Certify that
upon carefull Examination I find the forgoing duties amount
to the sum of Six pounds eighteen Shillings Sterling and
that upon the Twenty Second day of January Instant I transmitted
to Mr. Robert Blaikie Collector of these duties an exact Duplicate
of this accompt [Account] containing my oath that the preceeding Inhabitants
were duly served with Requisitions of the dates therein
contained and that they were charged according to their [sworn] Returns
or the best Information.
January 1798 George Rodger
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).