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 Wigton | ||||
| 2 Oct 1797 | Hugh Hannay | 1 | 1 | £0.2.0 | |
| Peter Law | 1 | 1 | £0.2.0 | ||
| John Dalyell Writer | 1 | 1 | £0.2.0 | ||
| John Douglas | 1 | 1 | £0.2.0 | ||
| James Clark Carter | 1 | 1 | £0.2.0 | ||
| William Haldane Carrier | 2 | 2 | £0.4.0 | ||
| John McDowal | 1 | 1 | £0.2.0 | ||
| William McKeand | 1 | 1 | £0.2.0 | ||
| John Aitken Carter | 1 | 1 | £0.2.0 | ||
| William Fleming Carter | 1 | 1 | £0.2.0 | ||
| Peter McCullock Carter | 1 | 1 | £0.2.0 | ||
| John Forsyth Tanner | 1 | 1 | £0.2.0 | ||
| Alexander Murray Vintner | 1 | 1 | £0.2.0 | ||
| Andrew Douglas Accomptant | 2 | 2 | £0.4.0 | ||
| Robert Rasside Carter | 2 | 2 | £0.4.0 | ||
| Thomas McMurrie Carrier | 1 | 1 | £0.2.0 | ||
| William McConnoll Esq | 2 | 2 | £0.4.0 | ||
| Messrs Murrays | 4 | 4 | £0.8.0 | ||
| Matthew Campbell Esq | 3 | 3 | £0.6.0 | ||
| James McQueen Carter | 1 | 1 | £0.2.0 | ||
| Alexander Hathorn | 7 | 4 | 3 | £0.8.0 | |
| 36 | 33 | 3 | £3.6.0 |
Transcribe other information
Survey of the HORSE TAX, per 36 Geo. III Cap, xv, in the Burgh of Wigton from the 5th day of April 1797 to the 5th day of April 1798 By D McMillan Survr [Surveyor]
Proof 33 Horses at £0.2.0 per is £3.6.0
3 Horses not liable £0.0.0.
36 £3.6.0
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).