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 |
|---|---|---|---|---|---|
| 1798 | |||||
| 8 Nov 1798 | Mr Mercer | 4 | 4 | £0.8.0 | |
| Mr James Rodger | 6 | 4 | 2 | £0.8.0 | |
| Captain Cuninghame | 1 | 1 | £0.2.0 | ||
| Baillie Gray | 6 | 6 | £0.12.0 | ||
| James Watson | 2 | 2 | £0.4.0 | ||
| David Todd Anstruther Miln | 4 | 4 | £0.8.0 | ||
| James Horsburgh | 2 | 2 | £0.4.0 | ||
| John Robertson | 4 | 4 | £0.8.0 | ||
| David Mitchell | 2 | 2 | £0.4.0 | ||
| Alexander Henderson | 2 | 2 | £0.4.0 | ||
| Robert Taylor | 2 | 2 | £0.4.0 | ||
| James Levine | 1 | 1 | £0.2.0 | ||
| Alexander Watson | 2 | 2 | £0.4.0 | ||
| Alexander Tenant | 2 | 2 | £0.4.0 | ||
| 40 | 38 | 2 | £3.16.0 |
Transcribe other information
13
Survey of the Farm Horse Tax, per 36 Geo. III. Cap. xv. In Anstr. [Anstruther] Easter
for one year To 5th. April 1798 By Peter Plenderleath Surveyor.
Proof 38 horses, @ 2/ [£0.2.0] £3.16.0.
Pittenweem 13 Feby. [February] 1798 I Patrick Plenderleath Surveyor aforesaid do hereby Certify that upon careful examination of the foregoing rates and duties I find the same amount to Three pounds Sixteen shillings Stl. [Sterling] and that I this day delivered to James Mercer Collr. [Collector] for the burgh of Anstruther Easter an exact Duplicate of this account containing my Oath that the preceding Inhabitants were duly Served with requisitions of the above date And that they were charged according to their own returns or the best information And that they were liable to pay the Sums set against their Several names.
[Signed] P. Plenderleath Surveyor
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).