, Farm horse tax - Volume 6 - Royal Burghs, E326/10/6&destination=/virtual-volumes/volume-images/volume_data-E326-10-6/REX01666?image_number=191){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 |
|---|---|---|---|---|---|
| Royal Burgh of Rothsay | |||||
| 22 Oct 1798 | Dr Marshall Rothsay | 1 | 1 | £0.2.0 | |
| Bailie Muir Rothsay | 1 | 1 | £0.2.0 | ||
| Mr McLea Minr [Minister] Rothsay | 1 | 1 | £0.2.0 | ||
| George McKirdy Carter Rothsay | 1 | 1 | £0.2.0 | ||
| John McConnockie Carter Rothsay | 2 | 1 | 1 | £0.2.0 | |
| Collector Blain Rothsay | 1 | 1 | £0.2.0 | ||
| Total | 7 | 6 | 1 | £0.12.0 | |
| Proof | |||||
| 6 W [Work] Horses @ £0.2.0 is | £0.12.0 |
Transcribe other information
Royal Burgh of Rothsay 191
HORSE TAX per 36 Geo. III Cap. xv. from 5th April to 5th April
1798
William Ewart
I William Ewart Assistant Surveyor by appointment of the
Baron of his Majesty's Exchequer to Robert Aitken Surveyor
of the Counties of Ayr and Bute Do hereby Certify that upon
Careful Examination of the foregoing Rates and Duties
I find they amount to by Proof to twelve Shillings Sterling
And I caused deliver, conform to this Receipt an exact
Duplicate of the foregoing Account to Alexander Muy [Murray] Esq
Collector of said Duties which contained my Oath that
Requisitions had been delivered or left And that the Rates
and Duties charged in said account were just and true
to the best of my Skill and belief and to my Knowledge
no Person who ought to have been charged was omitted
Wm [William] Ewart
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).