This is a 'Starter Page' - there are a lot of records available at these locations - a search of their catalogues is well worthwhile.

At the National Records of Scotland, Edinburgh:

• CE/77
  Customs Records: Stranraer outport records
  Letter book, Collector to Board, 1873-1896; Order / letter books, Board to Collector, 1780-1909; Miscellaneous records including general letter books and register of ages and capacities, 1836-1894; Letter book originating in subordinate ports or creeks, 1859-1889; Register of Sea Fishing Boats, 1912-1991.

  The Board to Collector series comprises two types of communications (i) general orders addressed by the Board to all collections and (ii) particular correspondence addressed by the Board to individual ports. Sometimes these two types of correspondence were entered in separate series of letter books. But it was a not uncommon practice to mix both together and the titles of the various series "Boards Orders", "Board's General Orders", "Board's Letters", "General Letters", etc give no reliable indication of the character of the material. In addition it frequently occurs that no master set of Board's Orders was maintained in a port - each official keeping sets of those Orders which concerned his own particular functions. All volumes containing particular material addressed by the Board to a port have been retained and general material has been retained in all cases where it is not substantially duplicated in other series.

  As part of the initial reorganisation following the Act of Union in1707, a series of ports, members and creeks was established in Scotland to bring it into line with the ports in England. Stranraer Outport was responsible for the following creeks: Ballantrae, Bay of Cairn, Scar, Loch Float, Drumore, Glenluce. Portpatrick was the member port.

• CE61
  Wigtown Outport and District Records
  CE61/1/1 Letter Book, Collector to Board, 1868-1896; Letter Book, Board to Collector, 1854-1889; Registers of Officers' Admissions & Securities, 1782-1885; Register of Ages & Capacities, 1843-1888; Correspondence Register, General Register of Shipping and Seamen, 1850-1904; Board of Trade Letter Book, 1879-1896; Wigtown Local Letter Book (vol.1), 1863-1889; Material Originating in Subordinate Ports or Creeks, including List of Sailings and Arrivals, Letter Book, 1850-1888; Letter Book, 1850-1867; Register of Sea Fishing Boats, 1963.

  As part of the initial reorganisation following the Act of Union in1707, a series of ports, members and creeks was established in Scotland to bring it into line with the ports in England. Wigtown Outport was responsible for the following creeks: Burn of Monreith, Isle of Whithorn, Newton Stewart, Creetown, Gatehouse of Fleet.

• E72/20
  Customs Books (second series) for Portpatrick
  Entry Books and Report Books, covering imports and exports 1671-1692; includes separate section for Wigtown, 1681-1682.

  This precinct included Stranraer, Isle of Whithorn, Wigtown and some smaller ports.

• E509
  Customs: Salary bills
  Portpatrick, Jan 1813 - Jan 1822; Stranraer 1813 - 1829; Wigtown 1813 - 1827

At the Ewart Library, Dumfries:

• CE/77/11
  Customs Records: Stranraer outport records
  Registers of ships and shipping, 1824-1908; Register of Transactions in the Register of Shipping,  1855-1885; Abstracts of numbers of vessels registered,  1844-1891.

• CE/77/11
  Customs Records: Wigtown outport records
  Register of Shipping, 1824-1835, 1836-1855; Register of Transactions, 1855-1920; Abstract of vessels, 1850-1896.

Data provided by the Scottish Archive Network (SCAN)

Early taxation records for Wigtownshire are held at the National Records of Scotland, Edinburgh.

Lists for each parish will be found in the "Wigtownshire" records. Burgh lists are separate. For parishes which contain a burgh (Stranraer, Whithorn and Wigtown) there will be 2 separate lists - the burgh entries and the non-burgh entries. The non-burgh entries will be found in the "Wigtownshire" records. Surviving records are patchy, but the following returns exist.

• Hearth Tax E69/25
  • Wigtownshire, 1692-1695
  • These records can be seen at ScotlandsPlaces
• Poll Tax E70/14
  • Wigtownshire, 1699
• Window Tax E326/1/
  • 123 Wigtownshire, including Stranraer, Whithorn, Wigtown burghs, 1748-1768
  • 124 Wigtownshire, 1768-1798
  • 213 Stranraer, 1753-1798
  • 215 Whithorn, 1753-1798
  • 216 Wigtown, 1753-1798
  • 218 Royal Burghs, including Stranraer, Whithorn, Wigtown, 1784-1785
• Commutation Tax (additional duties on houses and windows) E326/2/
  • 52 Wigtownshire, including Stranraer, Whithorn, Wigtown burghs, 1784-1798
  • 55 Royal Burghs, includes Whithorn, Wigtown, may include Stranraer, 1785-86
  • 57 Royal Burghs, includes Whithorn, Wigtown, may include Stranraer, 1789-90
• Inhabited House Tax E326/3/
  • 61 Wigtownshire, including burghs: Stranraer, Wigtown, 1778-1798 (with gaps); Whithorn 1787-88 and 1797-98 only
  • 63 Royal Burghs, including Stranraer, Whithorn, Wigtown, 1786-87
• Shop Tax (duties on retail shops) E326/4/
  • 2 Stranraer, 1785-86
  • 4 Stranraer, 1786-87
  • 6 Stranraer, Wigtown, 1787-88
  • 8 Stranraer, Wigtown, 1788-89
• Male Servants Tax E326/5/
  • 1 Wigtownshire, 1777-1778
  • 2 Burghs including Stranraer, Whithorn, Wigtown, 1777-78
  • 3 Wigtownshire, 1778-79
  • 4 Burghs including Stranraer, Whithorn, Wigtown, 1778-79
  • 5 Wigtownshire, 1785-86
  • 6 Burghs including Stranraer, Whithorn, Wigtown, 1785-86
  • 7 Wigtownshire, 1786-87
  • 8 Burghs including Stranraer, Whithorn, Wigtown, 1786-87
  • 9 Wigtownshire, 1787-88
  • 10 Burghs including Stranraer, Whithorn, Wigtown, 1787-88
  • 11 Wigtownshire, 1788-89
  • 12 Burghs including Stranraer, Whithorn, Wigtown, 1788-89
  • 13 Wigtownshire, 1789-90
  • 14 Burghs including Stranraer, Whithorn, Wigtown, 1789-90
  • 15 Wigtownshire, 1790-91
  • 16 Burghs including Stranraer, Whithorn, Wigtown, 1790-91
  • 17 Wigtownshire, 1791-92
  • 18 Burghs including Stranraer, Whithorn, Wigtown, 1791-92
  • 19 Wigtownshire, 1792-93
  • 20 Burghs including Stranraer, Whithorn, Wigtown, 1792-93
  • 21 Wigtownshire, 1793-94
  • 22 Burghs including Stranraer, Whithorn, Wigtown, 1793-94
  • 23 Wigtownshire, 1794-95
  • 24 Burghs including Stranraer, Whithorn, Wigtown, 1794-95
  • 25 Wigtownshire, 1797-98
  • 26 Burghs including Stranraer, Whithorn, Wigtown, 1797-98
  • 27 Wigtownshire - additional duties, 1797-98
  • These records can be seen at ScotlandsPlaces.
• Female Servants Tax E326/6/
  • 2 Wigtownshire, 1785-86
  • 6 Wigtownshire, 1786-87
  • 8 Burghs - including Stranraer, Wigtown, 1786-87
  • 10 Wigtownshire, 1787-88
  • 12 Burghs - including Stranraer, Wigtown, 1787-88
  • 14 Wigtownshire, 1788-89
  • 16 Burghs - including Stranraer, Wigtown, 1788-89
  • 18 Wigtownshire, 1789-1790
  • 20 Burghs - including Stranraer, Wigtown, 1789-1790
  • 22 Wigtownshire, 1790-91
  • 24 Burghs - including Stranraer, Wigtown, 1790-91
  • 26 Wigtownshire, 1791-92
  • 28 Burghs - including Stranraer, Wigtown, 1791-92
  • These records can be seen at ScotlandsPlaces

• Cart Tax (duties on carts and wagons) E326/7/
  • 1 Wigtownshire, 1785-86
  • 2 Burghs - including Stranraer, Whithorn, Wigtown, 1785-86
  • 3 Burghs - including Stranraer, Whithorn, Wigtown, 1786-87
  • 4 Wigtownshire, 1787-88
  • 5 Burghs - including Stranraer, Whithorn, Wigtown, 1787-88
  • 6 Wigtownshire, 1788-89
  • 7 Burghs - including Stranraer, Whithorn, Wigtown, 1788-89
  • 8 Wigtownshire, 1789-90
  • 9 Burghs - including Stranraer, Whithorn, Wigtown, 1789-90
  • 10 Wigtownshire, 1790-91
  • 11 Burghs - including Stranraer, Whithorn, Wigtown, 1790-91
  • 12 Wigtownshire, 1791-92
  • 13 Burghs - including Stranraer, Whithorn, Wigtown, 1791-92
  • 14 Wigtownshire, may include burghs, 1797-1798
• Wheel Carriage Tax (duties on carriages with two wheels and four wheels) E326/8/
  • 1 Wigtownshire, 1785-86
  • 2 Burghs - including Stranraer, Whithorn, Wigtown, 1785-86
  • 3 Wigtownshire, 1785-86
  • 4 Burghs - including Stranraer, Whithorn, Wigtown, 1786-87
  • 5 Wigtownshire, 1787-88
  • 6 Wigtownshire, 1788-89
  • 7 Burghs - including Stranraer, Whithorn, Wigtown, 1788-89
  • 8 Wigtownshire, 1789-90
  • 9 Wigtownshire - additional, 1789-90
  • 10 Burghs - additional - including Stranraer, Whithorn, Wigtown, 1789-90
  • 11 Wigtownshire, 1790-91
  • 12 Burghs - including Stranraer, Whithorn, Wigtown, 1790-91
  • 13 Wigtownshire, 1791-92
  • 14 Burghs - including Stranraer, Whithorn, Wigtown, 1791-92
  • 15 Wigtownshire, 1792-93
  • 16 Burghs - including Stranraer, Whithorn, Wigtown, 1792-93
  • 17 Wigtownshire, 1794-95
  • 18 Burghs - including Stranraer, Whithorn, Wigtown, 1794-95
  • 19 Wigtownshire, 1797-98
  • 20 Burghs - including Stranraer, Whithorn, Wigtown, 1797-98
• Horse Tax (duties on carriage and saddle horses) E326/9/
  • 2 Wigtownshire, 1785-86
  • 3 Burghs - including Stranraer, Wigtown, 1785-86
  • 4 Wigtownshire, 1786-87
  • 5 Burghs - including Stranraer, Whithorn, Wigtown, 1786-87
  • 7 Wigtownshire, 1787-88
  • 8 Burghs - including Stranraer, Wigtown, 1787-88
  • 10 Wigtownshire, 1788-89
  • 11 Burghs - including Stranraer, 1788-89
  • 13 Wigtownshire, 1789-90
  • 14 Burghs - including Stranraer, Whithorn, 1789-90
  • 16 Wigtownshire - aditional duties, 1789-90
  • 18 Wigtownshire, 1790-91
  • 19 Burghs - including Stranraer, Whithorn, Wigtown, 1790-91
  • 21 Wigtownshire, 1791-92
  • 22 Burghs - including Stranraer, Whithorn, Wigtown, 1791-92
  • 24 Wigtownshire, 1792-93
  • 25 Burghs - including Stranraer, Whithorn, Wigtown, 1792-93
  • 27 Wigtownshire, 1793-95
  • 28 Burghs - including Stranraer, Whithorn, Wigtown, 1793-95
  • 30 Wigtownshire, 1797-98
  • 31 Burghs - including Stranraer, Whithorn, Wigtown, 1797-98
  • 33 Wigtownshire - additional duties, including Stranraer, Wigtown burghs, 1797-98
• Farm Horse Tax (duties on workhorses and mules) E326/10/
  • 5 Wigtownshire, 1797-1798
  • 6 Burghs, including Stranraer, Whithorn, Wigtown, 1797-1798
  • 12 Additional Duties - Wigtownshire, 1797-1798
  • 13 Additional Duties - Burghs, including Stranraer, Whithorn, Wigtown, 1797-1798
  • These records can be seen at ScotlandsPlaces, volumes 5, 6, 12, 13.
• Dog Tax E326/11/
  • 1 Wigtownshire, 1797-1798
  • 2 Burghs, including Stranraer & Wigtown, 1797-1798
• Clock and Watch Tax E326/12
  • nil
• Aid and Contribution Tax E326/13
  • nil
• Income Tax, 1799-1802, E326/14
  • nil
• Consolidated Schedules E326/15/31
  • Burghs, including Stranraer, Whithorn, Wigtown, 1798-1799

Data provided by the Scottish Archive Network (SCAN)

Abstract of the Principal Tax Acts, 1823

ARMORIAL BEARINGS.

• Any person keeping a coach or other carriage, and using or wearing any armorial bearing, to pay annually £2-8s. Any person not keeping a coach, &c. but liable to the house and window duty, to pay annually £1-4s. and every other description of persons 12s. annually.

CARRIAGES.

• Class I. --Four wheels, for pleasure, pay yearly:

  No.	£. s. d.	No.	£. s. d.
  For 1,	12 -0- 0	For 6,	98 -8- 0
  For 2,	26 -0- 0	For 7,	119-0- 0
  For 3,	42 -0- 0	For 8,	123-16-0
  For 4,	60 -0- 0	For 9 &
  For 5,	78 -15-0	upwards,	163 -7-0

• Every additional body used on the same carriage the further sum of £6. 6s.
• Class II. --Carriages drawn by one horse, with less than four wheels (taxed carts excepted) £6. 10s -If drawn by two or more horses, £9 -And every additional body used on the same carriage, £3. 3s.
• Class III. -Carriages let to hire for less than one year £9. 9s. each. -If less than four wheels, the sum mentioned in Class II. according to the number of horses. --Every coach, chaise, or other carriage with four wheels or more, kept as a public stage coach, or as post-chaise, £10. 10s. To be paid by the person keeping the same. --Every four wheel carriage kept for letting to hire for less than one year, so that the stampoffice duty shall not be payable, £12. If less than four wheels, the sums mentioned in Class II. according to the number of horses. To be paid by the person keeping the same.
• Class IV. --Carriages with less than four wheels, drawn by one horse, made of wood and iron, without any other than a tilted covering, and no lining or springs, or any ornament whatever, and with the words "A Taxed Cart," and the owner's name and place of abode, in letters an inch long, and which did not originally cost more than £15. -£1. 9s. yearly. If such carriage be built with springs, or have stuffed seat, and the original cost not more than £21. --£2. 15s. yearly. Taxed Carts used by persons assessed to the duty on carriages, £6. 10s. yearly for each.
• Class V. --Makers of carriages chargeable by this act, the annual duty of 10s. For every four wheeled carriage made for sale, £1. 5s. --Every carriage with two wheels, 12s. 6d. Every maker of taxed carts, not assessed as a coach-maker, 3s. for every taxed cart.
• Class VI. --Persons selling carriages by auction or commission, to pay 6s. annually. Every carriage sold with 4 wheels, £1. 2s. 6d. --with two wheels, 11s. 3d.

Persons making a livelihood solely by a farm, or trade, and clergymen not having an income of £100 per annum, are entitled to use horses to such carriages on payment of the cart-horse duty only; but such horse must not be at any time used for riding; or drawing any other carriage.

No person is entitled to keep such carriage at this reduced rate, if assessed to a four wheel carriage, or two male servants.

Carts used wholly in the affairs of husbandry or trade, are not chargeable with this duty, if used for no other purpose of riding thereon or therein, than as follows, viz. by reason of the owner or any of his servants riding thereon or therein, when laden; or when returning from or going for a load, in husbandry or trade; or conveying the owner or family to divine service, on Sundays; or conveying persons to or from elections.

On every waggon and cart, the owner must paint his christian and surname, and place of abode, and the words Common Stage Waggon or Cart, if used as such, or forfeit from 20s. to £5.

DOGS. --For every greyhound kept by any person, whether his property or not, £1. For every other species of dog, where more than one is kept, 14s.

And every person who shall inhabit any dwelling-house, assessed to any of the duties on inhabited houses, or on windows or lights, and shall keep one dog and no more, not being of the above description, 8s. for such dog.

But this duty is not to extend to dogs not six months old; the proof of which to lie on the owner, on an appeal to the commissioners.

Persons compounding for their hounds, to be charged £36.

GAME. --Every deputed gamekeeper must take a certificate from the clerk of the peace, and pay annually £1. 5s. --Every other person, £3. 13s. --Fee for the certificate, 1s.

--Any person killing game without a certificate, forfeits £20. --Persons refusing to show their certificates, or to tell their names and places of abode to a person having a certificate, forfeit £50.

Certificates do not exempt unqualified persons from the former laws.

Gamekeeper hunting out of his manor, is deemed to have no certificate.

HAIR-POWDER. --Every person who wears it to pay annually £1. 3s. 6d. This act does not extend to any of the Royal Family, or any servants serving immediately under them; nor any clergyman, dissenting minister, or any person in holy orders, not possessing the annual income of £100. (however arising); nor any person serving in the navy under the rank of commander; nor any subaltern or inferior in the army; nor any officer or private in any Corps of volunteers, enrolled in defence of the kingdom.

No person to pay for more than two unmarried daughters.

HORSES, used for riding or drawing carriages, pay annually for each--

And so on at the same rate for any number.

DRAUGHT HORSES. --For every horse, Mare, gelding, or mule, (not charged before with any duty) If 13 hands high, £1 1s. If under 13 hands, 17s.

Horses kept and used for the purposes of husbandry only, are exempt.

For every horse, &c. let to hire, the sum of £2-17s-6d. annually; and every horse kept for racing, the like sum.

HORSE DEALERS. Every horse dealer within London and Westminster, the Borough of Southwark, or Bills of Mortality, £25. yearly; and in any other part of England, Wales, or Berwick upon Tweed, £12. 10s.

HOUSES of £5 and under £20 a year, pay annually in the pound, 1s 6d. Twenty pounds to forty, 2s. 3d. Forty pounds and upwards, 2s. 1Od. No house pays, if left in the care of one servant.

Particular Exemptions. --Such ware-houses as are distinct and separate buildings, and not parts of such dwelling houses, or the shops attached thereto, but employed solely for the purpose of holding goods, wares, or merchandise, or for carrying on some manufacture (notwithstanding the same may adjoin to, or have communication with, the dwelling house or shops). --Every farm house, occupied by a tennant, and bona fide used for the purposes of husbandry only. -Every farm house, occupied by the owner thereof and bona fide used for the purposes of husbandry only, which, together with the household and other offices, shall be valued under this act at £10 per ann. or any less sum.

LETTERS pay,

• if single, from any post-office in England to any place not exceeding 15 measured miles from such office, 4d.
• Above 15, and not exceeding 20 miles, 5d,
• Above 20, and not exceeding 30 miles, 6d
• Above 30, and not exceeding 50 miles, 7d.
• Above 50, and not exceeding 80 miles, 8d.
• Above 80, and not exceeding 120 miles, 9d.
• Above 120, and not exceeding 170 miles, 10d.
• Above 170, and not exceeding 230 miles, 11d.
• Above 230, and not exceeding 300 miles, 1s.
• Above 300, for every 100 miles, or part thereof, 1d.

Letters between England and Ireland pay, over and above the common rates, a packet postage; viz. for every single letter, 2d. double, 4d. treble, 6d. ounce weight, 8d.

Packets of one ounce weight are charged as four single letters. If a single sheet exceeds one ounce, it is charged according to its weight.

SERVANT-MEN,

• Masters to pay yearly for:
  • one, £2. 8s.
  • Two, £3. 2s. each.
  • Three, £3. 16s.
  • Four, £4. 7s.
  • Five, £4. 18s.
  • Six, £5. 3s.
  • Seven, £5. 5s.
  • Eight, £5. 12s.
  • Nine, £6. 2s.
  • Ten, £6. 13s.
  • Eleven and upwards, £7.13s.
• Bachelors to pay annually additional for every man-servant, £2.
• For every gardener, employed by persons chargeable to the above duties, or employed where the constant labour of one is not necessary, 10s.
• For every rider or traveller, £3.; and where more than one, £5 each.
• For every person (except apprentices under £20. premium) employed as clerk, book or office keeper, £2.; where more than one, £3. each.
• For every shopman, warehouseman, or porter (except apprentices), £3.
• For every waiter in any tavern, ale-house, eating-house, or lodging-house (being an eating-house), £2. 5s.
• Every servant retained for husbandry, trade, or assisting as groom, &c. where not more than one horse is kept, 10s.
• Every coachman, groom, &c. let to hire for any period less than one year, £2. 10s. To be paid by the person letting them out.
• No servants to be paid for, if wholly employed in husbandry, manufactures, or trade.
• Two parish apprentices to be allowed, unless wearing a livery.
• Disabled officers on half-pay may keep one servant, duty free.
• Every one to give in a list of all their servants in 14 days after notice given them, or forfeit £10. -The same to be done with respect to horses and carriages. --After the list is given in, they are to pay for their servants, &c, there specified, to April 5th following, whether they have them or not.

SERVANTS' CHARACTERS. --By an act passed in the year 1791, persons giving false characters are liable to a penalty of £20.

WILLS (Probate of) and LETTERS OF ADMINISTRATION. -Estates, or other property, above £20 and under £100 on a 10s. stamp.

• --£100 and under £200, £2. --£200 and under £300, £5.
• --£300 and under £450, £8. --£450 and under £600, £11.
• --£600 and under £800, £15. --£800 and under £1,000, £22.
• --£1,000 and under £l,500, £30. --£1,500 and under £2,000, £40.
• --£2,000 and under £3,000, £50. --£3,000 and under £4,000, £60.
• --£4,000 and under £5,000, £80. --£5,000 and under £6,000, £100.
• --£6,000 and under £7,000, £120. --£7,000 and under. £8,000, £140.
• --£8,000 and under £9,000, £160. --£9,000 and under £10,000, £180.
• --£10,000 and under £12,00, £200. --£12,000 and under £14,000, £220.
• --£14,000 and under £16,000, 250. --£16,000 and under £18,0001, £280.
• --£18,000 and under £20,000, £3l0. --£20,000 and under £25,000, £350.
• --£25,000 and under £30,000, £400. --£30,000 and under £35,000, £450.
• --£35,000 and under £40,000, £525. --£40,000 and under £45,000, £600.
• --£45,000 and under £50,000, £675. --£50,000 and under £60,000, £750.
• --£60,000 and under £70,000, £900. --£70,000 and under £80,000, £1,050.
• --£80,000 and under £90,000, £1,200. --£90,000 and under £100,000, £13,500
• --£100,000 and under £120,000, £1,500. and advancing by a graduated scale to £1,000,000, on which sum the duty is £15,000.

To be proved six months after the demise of the testator, under the penalty of £50. -half to the king, and half to the informer.

WINDOWS. --Duties to be paid from and after April 5, 1808, for every dwelling-house in England, containing the following number of windows:--

* if not worth the rent of £5 a year

** if of £5 rent

And for every window exceeding 180, 3s.

Every window. that exceeds 11 feet, by 4 feet 6 inches, to be charged as 2 windows, except those so made before April 5, 1785 and shops, warehouses, &c.

Rules for charging Windows. --To include all sky-lights, windows in staircases, garrets, cellars, passages, and all other parts of dwelling-houses, whether adjoining or not, and to be charged yearly upon the occupier. Chambers in the Inns of Court or Chancery, &c. or any public hospital, shall be charged as an entire house, but every chamber which shall not contain more than 8 windows, shall be charged at the rate of 3s. each. Halls or offices belonging to public bodies, charged with any other taxes or rates, to be charged as dwelling houses. Windows giving light to more than one room, to be charged as separate windows.

Particular Exemptions. --The same as in houses.

WINE. --Persons removing more than three gallons of wine, must apply for a Permit to the Exciseman of their district, stating what and how much they intend to remove, to what place, and by what conveyance.

Allowance out of the Assessed Taxes. --Every person having more than two lawful children, maintained by him, and whose assessment does not amount to £40 is entitled to an allowance of £4 per cent, on such assessment for every child above two.

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Taxes in force in 1837

Extract from:

The history, gazetteer, and directory, of the West-Riding of Yorkshire,
with the City of York and Port of Hull.

By William White (printed 1837).

Assessed Taxes As They At Present Exist

DUTIES ON HORSES

Clergymen & Dissenting Ministers, whose incomes are under £120. A year, are exempt from duty for one riding horse, "if only one be kept, and it be not used in drawing a taxable carriage."

Persons occupying farms under the value of £500. a year, may keep one riding horse free of duty, if only one be kept; but every such person must gain is livelihood principally by farming, and not derive an income from any other source exceeding £100 a year.

Horses used by market gardeners, solely in their business, are exempt from duty.

Husbandry horses, occasionally used in drawing burdens, or occasionally used or let for drawing for hire or profit, are exempt, if not used for drawing any carriage chargeable with duty.

Licensed postmasters are allowed to use their post-horses in husbandry, and in drawing manure, fodder, or fuel, free from duty.

Persons are exempt for one horse ridden by bailiffs, shepherds, or herdsmen.

DUTIES ON LEGACIES

Of the value of £20 or upwards, out of Personal Estate, or charged upon Real Estate, &c.; and upon every share of Residue.

To a child or parent, or any lineal descendant or ancestor of the deceased 1per cent - To a brother or sister, or their descendants, 3 per cent - To an uncle or aunt, or their descendants 5 per cent - To a great uncle or aunt, or their descendants 6 per cent - To any other relation, or stranger in blood, 10 per cent - Legacy to husband, or wife, exempt.

If the deceased died prior to the 5th April, 1805, the duty only attaches on Personal Estates, and by a lower scale.

DUTIES ON MALE SERVANTS

* This rate of Duty (£1. 4s) is payable for every male person employed in any of the capacities. Sch. C, No. 1., and not being a servant to this employer, if the employer shall otherwise be chargeable to the above duties on servants, or for any carriage, or for more than one horse kept for riding, or drawing any carriage; and if the employer shall not be chargeable to such other duties, then the sum of 10s. is payable for every such male person employed.

The taxes on travellers, clerks, shopmen, &c,. are repealed.

Waiters in Taverns, &c., £1 10s each.
Male servants as above described, each being under the age of 21, and the son of the employer are exempt form duty.

Coachmen, &c. let on job, £1 5s each.
This duty is extended to coachmen kept for the purpose of driving any public stage coach or carriage, and to persons employed as guards to such stage coach or carriage.

Male servants under 18years of age, employed in any of the capacities, Sch. C. Nos. 1, 3, and 4, by persons residing in the parishes in which such servants have a legal settlement, are exempt from duty.

Roman Catholic clergymen are exempt from the additional duty chargeable on bachelors.

DUTIES ON CARRIAGES WITH
FOUR WHEELS OR MORE

For every additional body, £3 3s
Carriages let by coach makers, without horses, £6.
By 1 William IV. C. 35, for every carriage with four wheels, each being of less diameter than 30 inches, where the same shall be drawn by a pony or ponies, mule or mules, exceeding 12 hands, and not exceeding thirteen hands in height, per annum, £3 5s; (If with less than four wheels, and the ponies, &c., not exceeding 12 hands high, and not let for hire, it is exempt.) For every carriage with four wheels, drawn by one horse, mare, gelding, or mule, and no more, per annum, £4 10s.

DUTIES ON CARIAGES WITH TWO WHEELS

Carriages with 2 wheels, ea. £3 5s 0d.
Do. Drawn by two or more Horses of Mules £4 10s 0d
For every additional Body used on the same Carriage £1 11s 6d.

Exemption - By 6th & 7th Wm IV cap., 65 , sec, 2 and 3, carriages of any construction, if the price or value has never exceeded £21, and if marked with the name, address, and occupation of the owner, in the manner prescribed by the above statute, are exempted from duty, provided they are kept for party's own use, and not let out to hire. If a carriage be hired for the conveyance of prisoners or paupers only, such hiring does not render it liable to duty, whether it have two or four wheels.

STAMPS
Receipts

For any sum expressed "in full of all demands" 10s
Penalty for giving receipts without a stamp £10 under £100 and £20 above that sum.

Probates of Wills, and Letters of Administration

The scale continues to increase up to £1,000,000

Appraisements

Apprentices' Indentures

The scale increases to £1000. and upwards. If no Premium £1 or £1. 15s. If more than 1080 words.

Agreement

Of the value of £20. and upwards, containing only 1080 words, £1. 15s.; and for every further 1080 words, £1. 5s.

ASSESSED TAXES

DUTIES ON WINDOWS

Farm houses belonging to Farms under £200. a year are exempt from window duty.

Transcribed by Colin Hinson ©1995 from
"A History, Directory & Gazetteer, of the County of York"
by Edward Baines (1823)

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