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 |
|---|---|---|---|---|---|
| 26 Jul 1797 | George Anderson Church Officer | 1 | 1 | £0.2. | |
| Walter Adam Seafield | 6 | 6 | £0.12.0 | ||
| George Eddie Cullen | 1 | 1 | £0.2.0 | ||
| William Eddie Cullen | 1 | 1 | £0.2.0 | ||
| Joseph Davidson Seafield | 1 | 1 | £0.2.0 | ||
| Alexander Duffes Seafield | 2 | 2 | £0.4.0 | ||
| Earl Findlater of Seafield | 4 | 4 | £0.8.0 | ||
| Thomas Ramsy Cullen | 2 | 2 | £0.4.0 | ||
| Mungo Ramsy Cullen | 4 | 3 | 1 | £0.6.0 | |
| Alexander Scott Burnside Cullen | 1 | 1 | £0.2.0 | ||
| James Thain Cullen | 2 | 2 | £0.4.0 | ||
| James Taylor Burnmouth | 1 | 1 | £0.2.0 | ||
| Andrew Wright Cullen | 1 | 1 | £0.2.0 | ||
| John Wilson Cullen | 11 | 8 | 3 | £0.16.0 | |
| 38 | 34 | 4 | £3.8.0 |
Transcribe other information
41
Report Cullen Burgh HORSE TAX, per 36 Geo. III. Cap. xv. for one year To 5th April 1798
By James Grant Surveyor
I James Grant Surveyor of Taxes do hereby Certify that upon carefull Examination of the foregoing Duties, I find the Amount to be Three pounds Eight Shillings Sterling, and that the above persons were duly Served with Requisitions of the date foresaid, and that they are Charged
According to their Returns, and the best Information, and that a Copie thereof was transmitted to the Collector for the Burgh of Cullen Accordingly. [signed] James Grant 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).