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 | Brot. [Brought] Forward | 68 | 64 | 4 | £6.8.0 |
| Alexander Douglas Farmer | 2 | 2 | £0.4.0 | ||
| Robert Stephen Farmer | 1 | 1 | £0.2.0 | ||
| John Mcpherson Farmer | 2 | 2 | £0.4.0 | ||
| William Murdoch Farmer | 2 | 2 | £0.4.0 | ||
| Alexander Mortimer Farmer | 2 | 2 | £0.4.0 | ||
| Alexander Stronach Farmer | 2 | 2 | £0.4.0 | ||
| Alexander Stephen Farmer | 1 | 1 | £0.2.0 | ||
| James Alexander Farmer | 1 | 1 | £0.2.0 | ||
| Alexander Duffus Farmer | 2 | 2 | £0.4.0 | ||
| Thomas Grant Farmer | 2 | 2 | £0.4.0 | ||
| William Carmichael Carrier | 1 | 1 | £0.2.0 | ||
| John Hay Farmer | 2 | 2 | £0.4.0 | ||
| George Frigg Farmer | 1 | 1 | £0.2.0 | ||
| William Duncan Farmer | 1 | 1 | £0.2.0 | ||
| Thomas Murdoch Carrier | 2 | 2 | £0.4.0 | ||
| Alexander Murdoch Farmer | 2 | 2 | £0.4.0 | ||
| William Dick Farmer | 2 | 2 | £0.4.0 | ||
| 96 | 92 | 4 | £9.4.0 |
Transcribe other information
82
Survey Continued
Proof
92 Horses @2/- [£0.2.0] each £9.4.0
Footer
I Robert Flyter Assistant Surveyor of the foregoing Duties Do
hereby Certify that upon carefull Examination thereof I Find
they amount in whole to the sum of Nine Pounds four
Shillings Sterling, that the several Inhabitants were duly
served with Requisitions, that they are charged according
to their Returns to me and that I transmitted to James
Duffus Collector of said Duties an Exact Duplicate of the
foregoing Report
Robert Flyter Asst. [Assistant] Surveyor
Patrick Duff Collector
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).