, Farm horse tax - Volume 6 - Royal Burghs, E326/10/6&destination=/virtual-volumes/volume-images/volume_data-E326-10-6/REX01666?image_number=163){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 |
|---|---|---|---|---|---|
| William Grant Esquire | 1 | 1 | £0.2.0 | ||
| Mr Alexander Hay Writer | 3 | 2 | 1 | £0.2.0 | |
| Mr John Clark Mercht [Merchant] | 2 | 2 | £0.4.0 | ||
| Mr Lachlan MacKay | 2 | 2 | £0.4.0 | ||
| John Clark Farmer | 3 | 2 | 1 | £0.4.0 | |
| Colin Rose Baker | 1 | 1 | £0.2.0 | ||
| Hugh MacHardy Smith | 1 | 1 | £0.2.0 | ||
| John Fraser Farmer | 3 | 2 | 1 | £0.4.0 | |
| David Davidson Esq Balblair | 6 | 6 | £0.12.0 | ||
| Mr John Glass Broadly | 3 | 1 | 2 | £0.2.0 | |
| Alexander McRitchie Cook | 4 | 2 | 2 | £0.4.0 | |
| Hugh MacKinlord Farmer | 2 | 1 | 1 | £0.2.0 | |
| James Fletcher Farmer | 2 | 1 | 1 | £0.2.0 | |
| John Calder Farmer | 2 | 1 | 1 | £0.2.0 | |
| James Calder Farmer | 2 | 1 | 1 | £0.2.0 | |
| Robert Fraser Farmer | 2 | 2 | 2 | £0.2.0 | |
| Andrew Miller Farmer | 2 | 1 | 1 | £0.2.0 | |
| Alexander Watson Farmer | 3 | 1 | 2 | £0.2.0 | |
| Alexander MacPherson Hyrer | 1 | 1 | £0.2.0 | ||
| Agnes MacKintosh | 2 | 1 | 1 | £0.2.0 | |
| Widow Campbell Milntown | 4 | 2 | 2 | £0.4.0 | |
| Alexander Tulloch Hyrer | 3 | 2 | 1 | £0.4.0 | |
| Alexander Bremner Wheelwright | 2 | 2 | £0.4.0 | ||
| 56 | 36 | 20 | £3.12.0 |
Transcribe other information
163
A Survey of the HORSE TAX, per 36 Geo. III. Cap. xv in the Burgh of
Nairn for the year preceding 5th April 1797 by Robert Flyter assistant Surveyor
Proof 36 Horses @2/- each £3.12.0
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).