, Farm horse tax - Volume 6 - Royal Burghs, E326/10/6&destination=/virtual-volumes/volume-images/volume_data-E326-10-6/REX01666?image_number=138){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 |
|---|---|---|---|---|---|
| 19 Sep 1797 | Brought over | 56 | 56 | £5.12.0 | |
| George Hutchison | 1 | 1 | £0.2.0 | ||
| David Wemyss Brewer | 1 | 1 | £0.2.0 | ||
| James Nairne | 2 | 2 | £0.4.0 | ||
| William Barclay | 1 | 1 | £0.2.0 | ||
| Robert Ferguson | 1 | 1 | £0.2.0 | ||
| William Howard | 1 | 1 | £0.2.0 | ||
| Robert Mitchelson | 1 | 1 | £0.2.0 | ||
| James Smith | 1 | 1 | £0.2.0 | ||
| David Moyes | 1 | 1 | £0.2.0 | ||
| John Henderson Senr. [Senior] | 1 | 1 | £0.2.0 | ||
| James Hutchison | 1 | 1 | £0.2.0 | ||
| James Pithie | 1 | 1 | £0.2.0 | ||
| John Anderson Pans | 1 | 1 | £0.2.0 | ||
| John Mudie | 4 | 4 | £0.8.0 | ||
| 74 | 74 | £7.8.0 |
Transcribe other information
Page 2d 138
I James Millar Surveyor aforesaid Do hereby Certify that upon careful Examination of the foregoing Rates and Duties I find they amount in whole to the Sum of Seven pounds eight shillings Sterling, and that upon the [date missing] Day of [date missng] I delivered to Mr. William Drysdale Collector of the Duty for the said Burgh, as will appear from his receipt an exact duplicate of the foregoing Account which contained my Oath that Notices were left with the Several Inhabitants of the dates foresaid, or at their dwelling Houses, that they were to be charged with the sums hereby Certified to be due from them
James Millar 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).