, Farm horse tax - Volume 6 - Royal Burghs, E326/10/6&destination=/virtual-volumes/volume-images/volume_data-E326-10-6/REX01666?image_number=89){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 | A. P. Cumming Gordon Esq | 6 | 6 | £0.12.0 | |
| Mr William Dunbar Writer | 4 | 2 | 2 | £0.4.0 | |
| John Gordon Esqr | 5 | 2 | 3 | £0.4.0 | |
| Mr Robert [Mclaren] | 6 | 4 | 2 | £0.8.0 | |
| Mr John Mitchel Vintner | 6 | 4 | 2 | £0.8.0 | |
| Bailie William Hoyes | 5 | 4 | 1 | £0.8.0 | |
| Mr John Hoyes | 10 | 6 | 4 | £0.12.0 | |
| Alexander Austen Hyrer | 2 | 1 | 1 | £0.2.0 | |
| James Anderson Shoemaker | 1 | 1 | £0.2.0 | ||
| Hugh Henry Hyrer | 2 | 1 | 1 | £0.2.0 | |
| John Callum Hyrer | 2 | 2 | £0.4.0 | ||
| James Austen Baker | 2 | 2 | £0.4.0 | ||
| William McLean Hyrer | 2 | 2 | £0.4.0 | ||
| Thomas Matheson Hyrer | 2 | 2 | £0.4.0 | ||
| James Watson Hyrer | 2 | 1 | 1 | £0.2.0 | |
| Alexander Mitchell Hyrer | 1 | 1 | £0.2.0 | ||
| James Calder Hyrer | 2 | 1 | 1 | £0.2.0 | |
| William Simson Hyrer | 2 | 2 | £0.4.0 | ||
| James Russell Hyrer | 2 | 1 | 1 | £0.2.0 | |
| William McCulloch Gardner | 2 | 2 | £0.4.0 | ||
| Roderick McLeod Hyrer | 1 | 1 | £0.2.0 | ||
| John Sim Farmer | 2 | 1 | 1 | £0.2.0 | |
| Alexander Hendry Hyrer | 1 | 1 | £0.2.0 | ||
| Angus Fraser Cartwright | 2 | 1 | 1 | £0.2.0 | |
| John Petrie Mason | 2 | 2 | £0.4.0 | ||
| John Collie Bogtown | 2 | 2 | £0.4.0 | ||
| George Grigor Hyrer | 1 | 1 | £0.2.0 | ||
| 77 | 55 | 22 | £5.10.0 |
Transcribe other information
89
Survey of the HORSE TAX, per 36 Geo. III. Cap. xv. in the Burgh of
Forres from 5 April 1797 to 5 April 1798 by Robert Flyter asst. [assistant] Surveyor
Proof
55 Horses @ 2/- [£0.2.0] each is £5.10.0
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).