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 |
|---|---|---|---|---|---|
| 8 Dec 1797 | William Elder | 2 | 2 | £0.4.0 | |
| John Inglis | 5 | 5 | £0.10.0 | ||
| Robert Philp | 3 | 3 | £0.6.0 | ||
| Provost Stark | 2 | 2 | £0.4.0 | ||
| William Horsburgh | 4 | 4 | £0.8.0 | ||
| Doctor Govan | 1 | 1 | £0.2.0 | ||
| Mr Andrew Christie | 6 | 6 | £0.12.0 | ||
| Mr George Aitken | 3 | 3 | £0.6.0 | ||
| Alexander Russell W. [West] Port | 4 | 4 | £0.8.0 | ||
| Archibald Shanks | 2 | 2 | £0.4.0 | ||
| John Morton | 2 | 2 | £0.4.0 | ||
| Andrew Husband | 2 | 2 | £0.4.0 | ||
| William & David Young | 2 | 2 | £0.4.0 | ||
| David Lonie | 2 | 2 | £0.4.0 | ||
| George Taylor | 1 | 1 | £0.2.0 | ||
| Thomas Brown | 2 | 2 | £0.4.0 | ||
| Thomas Cleghorn | 2 | 2 | £0.4.0 | ||
| John Farquharson | 2 | 2 | £0,4.0 | ||
| James Farquharson | 2 | 2 | £0.4.0 | ||
| Thomas Donaldson | 4 | 4 | £0.8.0 | ||
| Hugh Scott | 1 | 1 | £0.2.0 | ||
| John Constable | 3 | 3 | £0.6.0 | ||
| George Herd | 1 | 1 | £0.2.0 | ||
| George Forgan | 2 | 2 | £0.4.0 | ||
| Andrew Walton | 2 | 2 | £0.4.0 | ||
| Henry Jack Milngate Port | 2 | 2 | £0.4.0 | ||
| Peter Robertson | 1 | 1 | £0.2.0 | ||
| Alexander Black Lowstown | 2 | 2 | £0.4.0 | ||
| Carried over | 67 | 67 | £6.14.0 |
Transcribe other information
45
Survey of the Horse Tax, per 36 Geo. III Cap. xv. within the Royalty of Cupar for the year ending 5th April 1798 Patrick Plenderleath 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).