, 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=14){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 |
|---|---|---|---|---|---|
| Rathan Parish Brot [Brought] over | 48 | 43 | 5 | £4.6.0 | |
| 24 Aug 1797 | Alexander Pirrie Corthybrae | 2 | 2 | £0.4.0 | |
| Robert Bisset Happyhillock | 3 | 2 | 1 | £0.4.0 | |
| William Gordon Neither Cortes | 3 | 2 | 1 | £0.4.0 | |
| Robert Smith Cairnbulgue | 2 | 2 | £0.4.0 | ||
| George Dunn Inverallochy | 2 | 1 | 1 | £0.2.0 | |
| John Hardie Rathan | 2 | 2 | £0.4.0 | ||
| 62 | 54 | 8 | £5.8.0 | ||
| Fraserburgh Parish | |||||
| 25 Aug 1797 | Lord Inverury Philorth | 1 | 1 | £0.2.0 | |
| William Milne Mercht [Merchant] | 1 | 1 | £0.2.0 | ||
| Daniel Green Vintner | 2 | 2 | £0.4.0 | ||
| John Dallrymple | 3 | 2 | 1 | £0.4.0 | |
| Mr William Fraser Kirktown | 3 | 3 | £0.6.0 | ||
| Dr Findlay Frasersburgh | 2 | 2 | £0.4.0 | ||
| Mr William Walker Techmuiry | 4 | 3 | 1 | £0.6.0 | |
| John Milne Broadsea | 2 | 2 | £0.4.0 | ||
| Charles Wemyss Junr [Junior] | 2 | 1 | 1 | £0.2.0 | |
| John Henderson water Mill | 2 | 2 | £0.4.0 | ||
| Peter Cairnie Tirrenhill | 2 | 2 | £0.4.0 | ||
| William Gray Cairns of Pitblea | 2 | 2 | £0.4.0 | ||
| George Weir Mill of Philorth | 3 | 2 | 1 | £0.4.0 | |
| Peter Cardno Pitblea | 2 | 2 | £0.4.0 | ||
| Peter Knox Mains of Philorth | 2 | 2 | £0.4.0 | ||
| Peter Cardno Kinglasser | 3 | 2 | 1 | £0.4.0 | |
| William Milne westertown Phingask | 2 | 2 | £0.4.0 | ||
| James Cardno Milltown Phingask | 3 | 2 | 1 | £0.4.0 | |
| William Anderson Pitblea | 2 | 2 | £0.4.0 | ||
| 43 | 37 | 6 | £3.14.0 |
Transcribe other information
14
HORSE TAX, per 36 Geo. III. Cap. xv.
Transcriber's notes
Top row, 'brought over' duty:
The 'd' (pence) column is not visible on this row, because of the page fold. All other rows visible.
George weer - is recorded in another record as 'Weir, with a clear 'i''. In this instance, the third letter appears more like 'e'.
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).