, Farm horse tax - Volume 1 - Counties (Aberdeen - Ayr) (see 'More info' for county details), E326/10/1&destination=/virtual-volumes/volume-images/volume_data-E326-10-1/REX01666?image_number=122){kind=link}
Volume contents
- 1 - Aberdeenshire , Belhelvie
- 2 - Aberdeenshire , Foveran
- 4 - Aberdeenshire , Logie
- 5 - Aberdeenshire , Ellon
- 6 - Aberdeenshire , Slains
- 7 - Aberdeenshire , Cruden
- 8 - Aberdeenshire , Peterhead
- 10 - Aberdeenshire , Longside
- 11 - Aberdeenshire , Crimond
- 12 - Aberdeenshire , Loanmay
- 13 - Aberdeenshire , Rathen
- 14 - Aberdeenshire , Fraserburgh
- 15 - Aberdeenshire , Pitsligo
- 15 - Aberdeenshire , Aberdour
- 16 - Aberdeenshire , Tyrie
- 16 - Aberdeenshire , Strichen
- 17 - Aberdeenshire , Old Deer
- 19 - Aberdeenshire , New Deer
- 20 - Aberdeenshire , Monquhitter
- 21 - Aberdeenshire , King Edward
- 22 - Aberdeenshire , Turriff
- 22 - Aberdeenshire , Auchterless
- 23 - Aberdeenshire , Fyvie
- 25 - Aberdeenshire , Methlick
- 26 - Aberdeenshire , Tarves
- 28 - Aberdeenshire , Udny
- 30 - Aberdeenshire , Meldrum
- 31 - Aberdeenshire , Bourtie
- 33 - Aberdeenshire , Kinnellan
- 33 - Aberdeenshire , Kintore
- 35 - Aberdeenshire , Inverurie
- 36 - Aberdeenshire , Daviot
- 37 - Aberdeenshire , Rayne
- 39 - Aberdeenshire , Culsalmond
- 40 - Aberdeenshire , Forgue
- 41 - Aberdeenshire , Drumblade
- 43 - Aberdeenshire , Huntly
- 45 - Aberdeenshire , Gartly
- 47 - Aberdeenshire , Auchindoir
- 48 - Aberdeenshire , Kildrummy
- 49 - Aberdeenshire , Rhynie
- 50 - Aberdeenshire , Kearn
- 51 - Aberdeenshire , Kinnethmont
- 52 - Aberdeenshire , Clatt
- 53 - Aberdeenshire , Glenbucket
- 54 - Aberdeenshire , Leslie
- 55 - Aberdeenshire , Premnay
- 56 - Aberdeenshire , Keithhall
- 57 - Aberdeenshire , Oyne
- 59 - Aberdeenshire , Insch
- 60 - Aberdeenshire , Chapel of Garioch
- 63 - Aberdeenshire , Kemnay
- 63 - Aberdeenshire , New Machar
- 65 - Aberdeenshire , Fintray
- 66 - Aberdeenshire , Dyce
- 67 - Aberdeenshire , Newhills
- 69 - Aberdeenshire , Skene
- 71 - Aberdeenshire , Echt
- 73 - Aberdeenshire , Monymusk
- 74 - Aberdeenshire , Cluny
- 75 - Aberdeenshire , Midmar
- 76 - Aberdeenshire , Tough
- 78 - Aberdeenshire , Keig
- 78 - Aberdeenshire , Alford
- 80 - Aberdeenshire , Tullynessle
- 81 - Aberdeenshire , Forbes
- 81 - Aberdeenshire , Leochel
- 83 - Aberdeenshire , Cushnie
- 84 - Aberdeenshire , Tarland
- 85 - Aberdeenshire , Strathdon
- 87 - Aberdeenshire , Cabrach
- 88 - Aberdeenshire , Glass
- 89 - Aberdeenshire , Cairnie
- 92 - Aberdeenshire , Coldstone
- 93 - Aberdeenshire , Coull
- 94 - Aberdeenshire , Crathie
- 94 - Aberdeenshire , Glenmuick
- 95 - Aberdeenshire , Aboyne
- 96 - Aberdeenshire , Birse
- 98 - Aberdeenshire , Lumphannan
- 99 - Aberdeenshire , Towie
- 100 - Aberdeenshire , Kincardine
- 102 - Aberdeenshire , Drumoak
- 103 - Aberdeenshire , Peterculter
- 104 - Aberdeenshire , Nether Banchory
- 105 - Aberdeenshire , Old Machar
- 107 - Aberdeenshire , Parish totals
- 113 - Argyll , Inveraray and Glenaray
- 113 - Argyll , Lochgoilhead
- 113 - Argyll , Strachur and Stralachlan
- 114 - Argyll , Dunoon
- 114 - Argyll , Inverchaolain
- 115 - Argyll , Kilmun
- 115 - Argyll , Kilmodan
- 116 - Argyll , Clachan
- 117 - Argyll , Killean
- 119 - Argyll , Kilkerran
- 122 - Argyll , Kilcolmkiln Kilblaan
- 125 - Argyll , Carradale and Skipness
- 126 - Argyll , Jura, Colonsay, Islay parishes
- 127 - Argyll , Kilmichael Glassary
- 129 - Argyll , North and South Knapdale
- 130 - Argyll , Kilmartin
- 132 - Argyll , Craignish
- 133 - Argyll , Melford and Kilninver
- 135 - Argyll , Kilchattan and Kilbrandon
- 136 - Argyll , Kilmore and Kilbride
- 137 - Argyll , Kilchrenan and Dalavich
- 138 - Argyll , Glenorchy and Inishail
- 140 - Argyll , Ardchattan and Muckairn
- 141 - Argyll , Appin and Lismore
- 142 - Argyll , Kilvickeon and Kilfinichen
- 142 - Argyll , Coll and Tiree
- 142 - Argyll , Ardnamurchan and Sunart
- 142 - Argyll , Kilmore and Kilninian
- 142 - Argyll , Pennygown and Torosay
- 142 - Argyll , Kinguloch and Kilmalie
- 143 - Argyll , Parish totals
- 145 - Ayrshire , St Quivox
- 146 - Ayrshire , Monkton
- 148 - Ayrshire , Kilmarnock
- 153 - Ayrshire , Galston
- 157 - Ayrshire , Newmilns
- 161 - Ayrshire , Fenwick
- 164 - Ayrshire , Largs
- 167 - Ayrshire , Kilbride
- 169 - Ayrshire , Ardrossan
- 171 - Ayrshire , Stevenston
- 172 - Ayrshire , Kilwinning
- 176 - Ayrshire , Dalry
- 180 - Ayrshire , Kilbirnie
- 182 - Ayrshire , Beith
- 187 - Ayrshire , Dunlop
- 189 - Ayrshire , Kilmaurs
- 191 - Ayrshire , Stewarton
- 195 - Ayrshire , Dreghorn
- 197 - Ayrshire , Irvine
- 198 - Ayrshire , Dundonald
- 200 - Ayrshire , Stair
- 202 - Ayrshire , Sorn
- 205 - Ayrshire , Mauchline
- 208 - Ayrshire , Tarbolton
- 212 - Ayrshire , Craigie
- 214 - Ayrshire , Riccarton
- 216 - Ayrshire , Symington
- 217 - Ayrshire , Ochiltree
- 220 - Ayrshire , Old Cumnock
- 223 - Ayrshire , Muirkirk
- 224 - Ayrshire , Auchinleck
- 227 - Ayrshire , New Cumnock
- 229 - Ayrshire , Coylton
- 231 - Ayrshire , Kirkoswald
- 234 - Ayrshire , Ballantrae
- 236 - Ayrshire , Colmonell
- 239 - Ayrshire , Barr
- 241 - Ayrshire , Girvan
- 245 - Ayrshire , Dailly
- 247 - Ayrshire , Straiton
- 249 - Ayrshire , Kirkmichael
- 252 - Ayrshire , Maybole
- 256 - Ayrshire , Dalrymple
- 257 - Ayrshire , Dalmellington
- 259 - Ayrshire , Parish totals
- 263 - Banffshire , Kirkmichael
- 267 - Banffshire , Inveravon
- 271 - Banffshire , Aberlour
- 272 - Banffshire , Boharm
- 273 - Banffshire , Rothes
- 273 - Banffshire , Cairnie
- 273 - Banffshire , St Fergus
- 275 - Banffshire , Old Deer
- 276 - Banffshire , Alvah
- 278 - Banffshire , Fordyce
- 280 - Banffshire , Gamrie
- 283 - Banffshire , Boyndie
- 284 - Banffshire , Deskford
- 286 - Banffshire , Glass
- 286 - Banffshire , Forgland
- 286 - Banffshire , Ordiquhill
- 287 - Banffshire , Rothiemay
- 289 - Banffshire , Botriphnie
- 290 - Banffshire , Belly
- 292 - Banffshire , Keith
- 296 - Banffshire , Grange
- 300 - Banffshire , Banff
- 301 - Banffshire , Marnoch
- 305 - Banffshire , Mortlach
- 311 - Banffshire , Inverkeithny
- 312 - Banffshire , Rathven
| Date | Masters/mistresses names | Number of horses | Horses liable in duty | Horses not liable | Duty |
|---|---|---|---|---|---|
| 1797 | Kilcolmkiln Kilblaan Ph [Parish] | ||||
| Aug 1797 | Donald Carmichael Glenmacl [Glenmaclach] | 2 | 1 | 1 | £0.2.0 |
| John Carmichael Glenmaclach | 2 | 1 | 1 | £0.2.0 | |
| Angus MacIsaac Feochaig | 2 | 2 | £0.4.0 | ||
| Donald MacIsaac Feochaig | 3 | 3 | £0.6.0 | ||
| Archibald Lanachan Feochaig | 3 | 3 | £0.6.0 | ||
| John MacEachern Glenahern | 3 | 2 | 1 | £0.4.0 | |
| Donald Lanachan Glenahern | 4 | 2 | 2 | £0.4.0 | |
| Robert Hall Glenahern | 4 | 2 | 2 | £0.4.0 | |
| Colin MacEachern Glenahern | 4 | 4 | £0.8.0 | ||
| Neil Conly Cantaig | 3 | 2 | 1 | £0.4.0 | |
| Archibald MacKay Endle | 4 | 2 | 2 | £0.4.0 | |
| William MacFarlan Polwillen | 5 | 3 | 2 | £0.6.0 | |
| John Reid Polwillen | 6 | 4 | 2 | £0.8.0 | |
| William Hughie Benton Polwillen | 3 | 3 | £0.6.0 | ||
| James Hall Polwillen | 3 | 3 | £0.6.0 | ||
| John Curry Machririach | 3 | 3 | £0.6.0 | ||
| John MacCoag Lower Machririach | 5 | 4 | 1 | £0.8.0 | |
| Peter Brolichan Machririach | 4 | 4 | £0.8.0 | ||
| Neil MacGechie Knockmurra | 3 | 3 | £0.6.0 | ||
| John Odrain Knockmurra | 2 | 2 | £0.4.0 | ||
| Neil MacCoag Pentachline | 5 | 3 | 2 | £0.6.0 | |
| Angus MacKerrall Kilmashenachan | 4 | 3 | 1 | £0.6.0 | |
| Malcolm MacEachern Kilimashenachan | 4 | 3 | 1 | £0.6.0 | |
| Niven Turner Pennyserach | 4 | 3 | 1 | £0.6.0 | |
| John MacKerrall Brunerigan | 7 | 5 | 2 | £0.10.0 | |
| John Picken Machriemore | 4 | 4 | £0.8.0 | ||
| Thomas Brown Machriemore | 4 | 4 | £0.8.0 | ||
| Edward Brown Machriemore | 4 | 4 | £0.8.0 | ||
| John Greenlees Machriebeg | 4 | 4 | £0.8.0 | ||
| William Wallace Machriebeg | 5 | 4 | 1 | £0.8.0 | |
| Duncan MacRhonach Keil | 2 | 2 | £0.4.0 | ||
| Donald Shaw Keil | 2 | 2 | £0.4.0 | ||
| Duncan MacNaughton Gartvaich | 2 | 2 | £0.4.0 | ||
| Duncan MacNaughton Gartvaich | 3 | 3 | £0.6.0 | ||
| Andrew Breakenridge Carskey | 2 | 2 | £0.4.0 | ||
| David Hoggart Carskey | 2 | 2 | £0.4.0 | ||
| Neil MacNaughton Lephinstran | 4 | 4 | £0.8.0 | ||
| John MacNicol Drummanach | 2 | 2 | £0.4.0 | ||
| John MacGechie Lailt | 2 | 2 | £0.4.0 | ||
| Neil MacNaughton Carin | 3 | 2 | 1 | £0.4.0 | |
| Thomas McNaughton Drumnavulen | 3 | 3 | £0.6.0 | ||
| Carry forward | 140 | 116 | 24 | £11.12.0 |
Transcribe other information
10
122 HORSE TAX, per 36 Geo, III. Cap. xv.
Scottish Exchequer (Tax Records), Farm horse tax - Volume 1 - Counties (Aberdeen - Ayr) (see 'More info' for county details), E326/10/1
Volume 1 contains farm horse tax information on the following counties: Aberdeenshire, Argyll, Ayrshire, and Banffshire.
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).