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 |
|---|---|---|---|---|---|
| 1797 | Burgh of Whithorn | ||||
| 7 Oct 1797 | John Kevan | 2 | 2 | £0.4.0 | |
| John Broadfoot | 1 | 1 | £0.2.0 | ||
| Anthony Broadfoot | 1 | 1 | £0.2.0 | ||
| Anthony Sloan | 1 | 1 | £0.2.0 | ||
| Stewart McNiel | 4 | 2 | 2 | £0.4.0 | |
| William Kelly | 1 | 1 | £0.2.0 | ||
| John McTaggart | 1 | 1 | £0.2.0 | ||
| Alexander McColm | 1 | 1 | £0.2.0 | ||
| William Hannay | 1 | 1 | £0.2.0 | ||
| Anthony Guffay | 2 | 2 | £0.4.0 | ||
| William McGaa | 1 | 1 | £0.2.0 | ||
| Daniel Shearer | 1 | 1 | £0.2.0 | ||
| John Aorrie | 5 | 3 | 2 | £0.6.0 | |
| Robert Hathorn | 1 | 1 | £0.2.0 | ||
| John McColm | 1 | 1 | £0.2.0 | ||
| William McKelvie | 1 | 1 | £0.2.0 | ||
| John McGowan | 1 | 1 | £0.2.0 | ||
| James McMillan Surgeon | 2 | 2 | £0.4.0 | ||
| John Milroy Writer | 3 | 2 | 1 | £0.4.0 | |
| John Conning | 1 | 1 | £0.2.0 | ||
| Robert McClumpha | 1 | 1 | £0.2.0 | ||
| John McClumpha | 1 | 1 | £0.2.0 | ||
| Alexander Marshall | 1 | 1 | £0.2.0 | ||
| William McClumpha | 1 | 1 | £0.2.0 | ||
| 36 | 31 | 5 | £3.2.0 |
Transcribe other information
Survey of the HORSE TAX, per 36 Geo. III. Cap. xv. in the Burgh of Whithorn from the 5th April 1797 to the 5th day of April 1798 By D McMillan Survr [Surveyor]
Proof 31 Horses at £0.2.0 per is £3.2.0
5 Horses not liable £0.0.0
36 £3.2.0 Total
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).