, Farm horse tax - Volume 10 - Counties (Kincardine - Lanark) (see 'More info' for county details), E326/10/10&destination=/virtual-volumes/volume-images/volume_data-E326-10-10/REX01666?image_number=100){kind=link}
Volume contents
- 1 - Kincardineshire , Ecclesgreig (St Cyrus)
- 2 - Kincardineshire , Benholm
- 3 - Kincardineshire , Arbuthnott
- 5 - Kincardineshire , Kinneff
- 6 - Kincardineshire , Dunnottar
- 8 - Kincardineshire , Fetteresso
- 14 - Kincardineshire , Banchory
- 16 - Kincardineshire , Nigg
- 18 - Kincardineshire , Maryculter
- 19 - Kincardineshire , Durris
- 20 - Kincardineshire , Upper Banchory
- 22 - Kincardineshire , Strachan
- 24 - Kincardineshire , Fettercairn
- 27 - Kincardineshire , Fordoun
- 31 - Kincardineshire , Glenbervie
- 33 - Kincardineshire , Laurencekirk
- 34 - Kincardineshire , Marykirk
- 37 - Kincardineshire , Garvock
- 38 - Kincardineshire , Parish totals
- 41 - Kinross-shire , Kinross
- 43 - Kinross-shire , Cleish
- 44 - Kinross-shire , Portmoak
- 45 - Kinross-shire , Orwell
- 49 - Kinross-shire , Tulliebole
- 51 - Kinross-shire , Arngask
- 52 - Kinross-shire , Forgan
- 52 - Kinross-shire , Parish totals
- 57 - Kirkcudbrightshire , Minnigaff
- 60 - Kirkcudbrightshire , Kirkmabreck
- 62 - Kirkcudbrightshire , Anwoth
- 63 - Kirkcudbrightshire , Girthon
- 65 - Kirkcudbrightshire , Borgue
- 67 - Kirkcudbrightshire , Twynholm
- 69 - Kirkcudbrightshire , Tongland
- 71 - Kirkcudbrightshire , Balmaghie
- 73 - Kirkcudbrightshire , Crossmichael
- 76 - Kirkcudbrightshire , Kelton
- 78 - Kirkcudbrightshire , Kirkcudbright
- 79 - Kirkcudbrightshire , Rerrick
- 82 - Kirkcudbrightshire , Buittle
- 84 - Kirkcudbrightshire , Colvend
- 87 - Kirkcudbrightshire , Kirkbean
- 88 - Kirkcudbrightshire , New Abbey
- 90 - Kirkcudbrightshire , Troqueer
- 95 - Kirkcudbrightshire , Terregles
- 96 - Kirkcudbrightshire , Kirkpatrick Irongray
- 98 - Kirkcudbrightshire , Lochrutton
- 100 - Kirkcudbrightshire , Kirkgunzeon
- 102 - Kirkcudbrightshire , Orr
- 106 - Kirkcudbrightshire , Kirkpatrick Durham
- 109 - Kirkcudbrightshire , Parton
- 111 - Kirkcudbrightshire , Balmaclellan
- 113 - Kirkcudbrightshire , Kells
- 114 - Kirkcudbrightshire , Dalry
- 117 - Kirkcudbrightshire , Cairsphairn
- 118 - Kirkcudbrightshire , Parish totals
- 122 - Lanarkshire , Barony
- 131 - Lanarkshire , Gorbals
- 133 - Lanarkshire , Govan
- 137 - Lanarkshire , Cathcart
- 138 - Lanarkshire , Carmunnock
- 140 - Lanarkshire , Cambuslang
- 140 - Lanarkshire , Rutherglen
- 143 - Lanarkshire , Blantyre
- 145 - Lanarkshire , Kilbride
- 153 - Lanarkshire , Glassford
- 156 - Lanarkshire , Strathaven
- 166 - Lanarkshire , Stonehouse
- 170 - Lanarkshire , Dalserf
- 172 - Lanarkshire , Hamilton
- 177 - Lanarkshire , Dalziel
- 179 - Lanarkshire , Bothwell
- 184 - Lanarkshire , Old Monkland
- 189 - Lanarkshire , Calder
- 196 - Lanarkshire , New Monkland
- 205 - Lanarkshire , Shotts
- 211 - Lanarkshire , Cambusnethan
- 216 - Lanarkshire , Carluke
- 221 - Lanarkshire , Lanark
- 224 - Lanarkshire , Carstairs
- 226 - Lanarkshire , Carnwath
- 233 - Lanarkshire , Pettinain
- 234 - Lanarkshire , Carmichael
- 237 - Lanarkshire , Covington
- 238 - Lanarkshire , Libberton
- 240 - Lanarkshire , Walston
- 242 - Lanarkshire , Dunsyre
- 243 - Lanarkshire , Dolphinton
- 244 - Lanarkshire , Biggar
- 247 - Lanarkshire , Culter
- 248 - Lanarkshire , Symington
- 249 - Lanarkshire , Lamington
- 251 - Lanarkshire , Wiston
- 254 - Lanarkshire , Crawford
- 256 - Lanarkshire , Crawfordjohn
- 258 - Lanarkshire , Douglas
- 260 - Lanarkshire , Lesmahagow
- 270 - Lanarkshire , Parish totals
| Date | Masters/mistresses names | Number of horses | Horses liable in duty | Horses not liable | Duty | 20% per 37 George III |
|---|---|---|---|---|---|---|
| 1797 | Lochruton Brt. [Brought] over | 64 | 59 | 5 | £6.12.9 | £1.6.6.6 |
| John Brown Merkland | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| James Stewart Easthill | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Thomas Affleck Ernmannoch | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Messrs. Sloans Barwharr | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Milligan Lochruton | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William McCaull Lochanhead | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| James Moffat Foreside | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| Robert Milligan Barley | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Alexander Hislop Corswadie | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| James Smith Nethertown | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William Wallace Little Merkland | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Rae in Drum | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Adam Corrie Lawston | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| John Johnston Bowerock | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| William Tait Below the Brae | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| Messrs Taits Above the brae | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| William Tait in Head | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| James McLauchlin Lochfoot | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| 109 | 100 | 9 | £11.5.0 | £2.5.0.0 | ||
| Kirkgunzeon Parish | ||||||
| 13 Sep 1797 | Revd. [Reverend] James Heron Minr [Minister] | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 |
| William Hislop of Lochend | 6 | 4 | 2 | £0.9.0 | £0.1.9.6 | |
| Carrd. [Carried] forward | 8 | 5 | 3 | £0.11.3 | £0.2.3.0 |
Transcribe other information
44
100
Kirkcudbt [Kirkcudbright] Shire Continued
Transcriber's notes
Ernmannoch - there is a place named Foremannoch, which this may be a misreading of. But there is also an Arnmannoch in Kirkgunzeon parish.
Scottish Exchequer (Tax Records), Farm horse tax - Volume 10 - Counties (Kincardine - Lanark) (see 'More info' for county details), E326/10/10
Volume 10 contains farm horse tax information on the following counties: Kincardineshire (Mearns), Kinross-shire, Kirkcudbrightshire and Lanarkshire.
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).