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 |
|---|---|---|---|---|---|
| Burgh of Stranraer | |||||
| 17 Oct 1797 | Thomas MacMaster | 1 | 1 | £0.2.0 | |
| William McNair | 3 | 3 | £0.6.0 | ||
| Revd Reverend] McCollash Minr [Minister] | 2 | 2 | £0.4.0 | ||
| William McNish | 1 | 1 | £0.2.0 | ||
| John Ker & Company | 1 | 1 | £0.2.0 | ||
| John McKie & Company | 4 | 4 | £0.8.0 | ||
| Patrick McCormack Merchant | 14 | 8 | 6 | £0.16.0 | |
| John McDowal Merchant | 4 | 3 | 1 | £0.6.0 | |
| James McLean Merchant | 6 | 4 | 2 | £0.8.0 | |
| James McDowal | 2 | 2 | £0.4.0 | ||
| Heirs of William McCrae | 2 | 2 | £0.4.0 | ||
| William Ross Esq | 21 | 12 | 9 | £1.4.0 | |
| Major John Ross of Cairnbrock | 7 | 7 | £0.14.0 | ||
| Hugh Taylor Surgeon | 4 | 1 | 3 | £0.2.0 | |
| Hugh McKie Surgeon | 1 | 1 | £0.2.0 | ||
| William McKie Tanner | 1 | 1 | £0.2.0 | ||
| Gilbert Kirk Writer | 1 | 1 | £0.2.0 | ||
| Capt [Captain] Alexander Agnew | 1 | 1 | £0.2.0 | ||
| Robert Ker Carter | 1 | 1 | £0.2.0 | ||
| James McDowal Carter | 1 | 1 | £0.2.0 | ||
| David Logie Carter | 1 | 1 | £0.2.0 | ||
| James Wallace Carter | 1 | 1 | £0.2.0 | ||
| Archibald Paterson | 2 | 1 | 1 | £0.2.0 | |
| Thomas Logan | 1 | 1 | £0.2.0 | ||
| James Kevan | 4 | 1 | 3 | £0.2.0 | |
| Hugh McMicken | 1 | 1 | £0.2.0 | ||
| John Alexander Innkr [Innkeeper] | 1 | 1 | £0.2.0 | ||
| Robert Thorburn Carter | 1 | 1 | £0.2.0 | ||
| Michael Wallace | 1 | 1 | £0.2.0 | ||
| 91 | 66 | 25 | £6.12.0 | ||
| Proof |
Transcribe other information
219
Survey of the HORSE TAX, per 36 Geo. III. Cap. xv. in the Burgh of Stranr [Stranraer]
from the 5th day of April 1797 to the 5th day of April 1798 By David McMillan Survr [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).