, Farm horse tax - Volume 6 - Royal Burghs, E326/10/6&destination=/virtual-volumes/volume-images/volume_data-E326-10-6/REX01666?image_number=221){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 |
|---|---|---|---|---|---|
| 17 Jun 1797 | Daniel Craig Tain | 1 | 1 | £0.2.0 | |
| Donald McLennan Tain | 1 | 1 | £0.2.0 | ||
| Alexander Ross Gardner Tain | 2 | 1 | 1 | £0.2.0 | |
| William Mcphearson Shoemaker | 1 | 1 | £0.2.0 | ||
| Polson Dawson Gardner | 1 | 1 | £0.2.0 | ||
| William Fraser Smith | 1 | 1 | £0.2.0 | ||
| Andrew McLennan Farmer | 2 | 2 | £0.4.0 | ||
| Alexander Thomson Gardner | 3 | 2 | 1 | £0.4.0 | |
| Donald McStephen | 2 | 1 | 1 | £0.2.0 | |
| Alexander Bailie Esq Knockbrak | 7 | 4 | 3 | £0.8.0 | |
| John Barclay Moorfarm | 5 | 3 | 2 | £0.6.0 | |
| Baillie George Simson | 2 | 2 | £0.4.0 | ||
| Robert Murray Hartfield | 6 | 6 | £0.12.0 | ||
| Hugh McLeod Cooper | 1 | 1 | £0.2.0 | ||
| Alexander Manson | 1 | 1 | £0.2.0 | ||
| George Murray | 2 | 2 | £0.4.0 | ||
| Benjamin Ross | 1 | 1 | £0.2.0 | ||
| Alexander Riach Saddler | 1 | 1 | £0.2.0 | ||
| Duncan Ross Mercht [Merchant] | 1 | 1 | £0.2.0 | ||
| William Sutherland Mercht [Merchant] | 2 | 2 | £0.4.0 | ||
| Thomas Fraser Mercht [Merchant] | 1 | 1 | £0.2.0 | ||
| John McLeod Vintner | 2 | 1 | 1 | £0.2.0 | |
| Alexander Ross Wright | 2 | 2 | £0.4.0 | ||
| Thomas Jameson Ventner | 2 | 2 | £0.4.0 | ||
| Andrew Manson Shoemaker | 2 | 2 | £0.4.0 | ||
| Andrew Fraser Smith | 1 | 1 | £0.2.0 | ||
| Alexander McKay Tin Smith | 1 | 1 | £0.2.0 | ||
| William McPerson Sqr [Square] Wright | 2 | 2 | £0.4.0 | ||
| Mrs Douglas | 2 | 2 | £0.4.0 | ||
| 58 | 49 | 9 | 4.10.0 |
Transcribe other information
Survey of the HORSE TAX, per 36 Geo. III. Cap. xv. In the Burgh of
Tain
Prooff 49 Horses @ 2/- each £4.10.0
12 Nov 1797
I William Murray Surveyor do Certify that upon Carefull Examination
of The foregoing Rates and Duties, I find the Sum Amounts to Four Pounds
and Eighteen Shillings Stg [Sterling] & I do further Certify that the above account Contains
the Number of Horses returned to me or that I could discover to be so kept
according to the best of my Knowledge W Murray 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).