The Farm Horse Tax of 1797
In 1797 Great Britain introduced a farm horse tax on horses and mules that were used in husbandry or trade. The tax was levied at the rate of 2s per horse or mule.
The tax collectors visited the farms to audit the farmers and ensure they were paying the correct amount of tax (based on the number of horses or mules they had). The farm horse tax paid by each farmer was recorded in the farm horse tax records.
The farm horse tax was a short-lived tax, having been introduced in 1797, was repealed in 1798.
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