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 Jul 1797 | Andrew Malloch Carter | 1 | 1 | £0.2.0 | |
| [Brot] Brought over | 32 | 29 | 12 | £2.18.0 | |
| William Buchanan Carter | 1 | 1 | £0.2.0 | ||
| James Campbell Carter | 1 | 1 | £0.2.0 | ||
| Andrew Adam Carter | 2 | 2 | £0.4.0 | ||
| Alexander Christy Carter | 1 | 1 | £0.2.0 | ||
| George Dick Carter | 1 | 1 | £0.2.0 | ||
| John Galbreath Carter | 1 | 1 | £0.2.0 | ||
| William Millar Carter | 1 | 1 | £0.2.0 | ||
| Baily James Burn Farmer | 1 | 1 | £0.2.0 | ||
| Robert Hay Slao Haugh Farmer | 3 | 2 | 1 | £0.4.0 | |
| Mrs Ogilvie Craigs | 1 | 1 | £0.2.0 | ||
| Mr Thomas Littlejohn Brewer | 3 | 3 | £0.6.0 | ||
| 21 Jul 1797 | Thomas Mitchell Carter | 1 | 1 | £0.2.0 | |
| John Morrison Carter | 1 | 1 | £0.2.0 | ||
| William Monteath Carter | 1 | 1 | £0.2.0 | ||
| Alexander Robertson Stabler | 1 | 1 | £0.2.0 | ||
| Robert Henderson Carter | 1 | 1 | £0.2.0 | ||
| Robert Schaw Carter | 1 | 1 | £0.2.0 | ||
| James Clow Carter | 1 | 1 | £0.2.0 | ||
| Donald Morrison Carter | 1 | 1 | £0.2.0 | ||
| James Cochrane Carter | 1 | 1 | £0.2.0 | ||
| Continued | 58 | 54 | 4 | £5.8.0 |
Transcribe other information
216 HORSE TAX, per 36 Geo. III. Cap. xv.
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).