Highest jump by a horse
Who
Huaso ex-Faithful, Capt. Alberto Larraguibel Morales
Where
Chile Viña del Mar,Santiago
When
The official Fédération Equestre Internationale record for high jump is 2.47 m (8 ft 1.25 in) by Huaso ex-Faithful, ridden by Capt. Alberto Larraguibel Morales (Chile) at Viña del Mar, Santiago, Chile on 5 February 1949.

The committee stated that in order for it to be beaten, 2.49 m must be cleared.

http://www.horsesport.org/fei/pdfs/reference/03_02/jumping-20th-Part2.PDF