, Farm horse tax - Volume 6 - Royal Burghs, E326/10/6&destination=/virtual-volumes/volume-images/volume_data-E326-10-6/REX01666?image_number=27){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 |
|---|---|---|---|---|---|
| 1797 | Royal Burgh of Air Continued | 196 | 157 | 39 | £15.14.0 |
| 22 Jun 1797 | Robert Adam Carrier Air | 2 | 2 | £0.4.0 | |
| James Hunter Carter | 1 | 1 | £0.2.0 | ||
| David Hunter Carter | 1 | 1 | £0.2.0 | ||
| William Jackson Carter | 1 | 1 | £0.2.0 | ||
| David Hunter Carrier | 1 | 1 | £0.2.0 | ||
| John Hunter Junior | 1 | 1 | £0.2.0 | ||
| George Boyd Carrier | 2 | 2 | £0.4.0 | ||
| Hugh Adam Carrier | 2 | 2 | £0.4.0 | ||
| James Gibb Soap boiler | 1 | 1 | £0.2.0 | ||
| John Brown Horse Hyrer | 1 | 1 | £0.2.0 | ||
| Robert McMillan Carter | 1 | 1 | £0.2.0 | ||
| Thomas Bryce Carter | 1 | 1 | £0.2.0 | ||
| David Hunter Carter | 1 | 1 | £0.2.0 | ||
| George Hutchison Carter | 1 | 1 | £0.2.0 | ||
| John Hunter Senior Carrier | 2 | 2 | £0.4.0 | ||
| John Kerr Carrier | 2 | 2 | £0.4.0 | ||
| David Kerr Junior Carrier | 2 | 2 | £0.4.0 | ||
| James Park Carrier | 1 | 1 | £0.2.0 | ||
| David Hutchison Carter | 1 | 1 | £0.2.0 | ||
| John Cooper Carter | 1 | 1 | £0.2.0 | ||
| David Rodger Flesher | 1 | 1 | £0.2.0 | ||
| Hugh Gibson Carter | 1 | 1 | £0.2.0 | ||
| John Maitland Flesher | 1 | 1 | £0.2.0 | ||
| James Rodger Flesher | 1 | 1 | £0.2.0 | ||
| William Fleming Carter | 1 | 1 | £0.2.0 | ||
| Andrew Wylie Carrier | 2 | 2 | £0.4.0 | ||
| Thomas Boyd Land Labourer | 1 | 1 | £0.2.0 | ||
| Total | 231 | 192 | 39 | £19.4.0 | |
| Robert Miller Carter | 1 | 1 | £0.2.0 |
Transcribe other information
Page 3d. 27
Proof
192 H. [Husbandry] Horses at 2/ [£0.2.0] is £19.4.0
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).