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 |
|---|---|---|---|---|---|
| 22 Jun 1797 | Coll [Collector] Spence | 21 | £2.2.0 | ||
| Capt [Captain] Kennedy Springfield | 2 | £0.4.0 | |||
| John Gray Eastfield | 5 | £0.10.0 | |||
| Andrew Harvie Knowhouse | 1 | £0.2.0 | |||
| John Reid Rutherglenmuir | 2 | £0.4.0 | |||
| Robert Craig Blackfauld | 1 | £0.2.0 | |||
| Mrs McTaggart | 2 | £0.4.0 | |||
| Robert Cumming Rutherglen | 2 | £0.4.0 | |||
| John Spence Rutherglen | 1 | £0.2.0 | |||
| Robert Lethan Rutherglen | 1 | £0.2.0 | |||
| Alexander Barclay Rutherglen | 1 | £0.2.0 | |||
| John Kerr Rutherglen | 1 | £0.2.0 | |||
| John McAllaster Rutherglen | 1 | £0.2.0 | |||
| John Blair Rutherglen | 1 | £0.2.0 | |||
| John Wilson Rutherglen | 1 | £0.2.0 | |||
| Alexander & Robert Murdoch Rutherglen | 1 | £0.2.0 | |||
| William Aikenhead Rutherglen | 2 | £0.4.0 | |||
| James Lang Rutherglen | 2 | £0.4.0 | |||
| Alexander Murdoch Senior Rutherglen | 1 | £0.2.0 | |||
| William Shaw Rutherglen | 1 | £0.2.0 | |||
| John Gardner Rutherglen | 1 | £0.2.0 | |||
| Thomas Walker Rutherglen | 2 | £0.4.0 | |||
| George Muir Townmill | 2 | £0.4.0 | |||
| James Pinkerton Grozelhall | 1 | £0.2.0 | |||
| William Ronald Rutherglenmill | 3 | £0.6.0 | |||
| Andrew Park Crosshill | 1 | £0.2.0 | |||
| John Renwick Ryelshaw | 1 | £0.2.0 | |||
| 66 | £6.6.0 | ||||
| John Nisbett Springfield | 2 | £0.4.0 |
Transcribe other information
Survey of the HORSE TAX per 36 Geo. III. Cap. xv. in Rutherglen
for one year to 5th April 1798
David Turnbull Collector
Andrew Aitcheson Surveyor
Transcriber's notes
No of horses column not completed on original, not inserted
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).