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 | Parishes Collected Brt. [Brought] forward | 1477 | 1152 | 325 | £129.12.0 | £25.18.4.8 |
| Rerrick | 178 | 133 | 45 | £14.19.3 | £2.19.10.2 | |
| Buittle | 161 | 113 | 48 | £12.14.3 | £2.10.10.2 | |
| Colvend | 160 | 137 | 23 | £15.8.3 | £3.1.7.8 | |
| Kirkbean | 113 | 79 | 34 | £8.17.9 | £1.15.6.6 | |
| Newabbey | 111 | 102 | 9 | £11.9.6 | £2.5.10.8 | |
| Troqueer | 227 | 195 | 32 | £21.18.9 | £4.7.9.0 | |
| Terregles | 64 | 58 | 6 | £6.10.6 | £1.6.1.2 | |
| Kirkpk. [Kirkpatrick] Irongray | 155 | 126 | 29 | £14.3.6 | £2.16.8.4 | |
| Lochruton | 109 | 100 | 9 | £11.5.0 | £2.5.0.0 | |
| Kirkgunzeon | 112 | 96 | 16 | £10.16.0 | £2.3.2.4 | |
| Orr | 229 | 183 | 46 | £20.11.9 | £4.2.4.2 | |
| Kirkpk. [Kirkpatrick] Durham | 148 | 125 | 23 | £14.1.3 | £2.16.3.0 | |
| Parton | 104 | 83 | 21 | £9.6.9 | £1.17.4.2 | |
| Balmaclellan | 87 | 74 | 13 | £8.6.6 | £1.13.3.6 | |
| Kells | 90 | 66 | 24 | £7.8.6 | £1.9.8.4 | |
| Dalry | 89 | 78 | 11 | £8.15.6 | £1.15.1.2 | |
| Carsfairn | 46 | 43 | 3 | £4.16.9 | £0.19.4.2 | |
| 3660 | 2943 | 717 | £331.2.9 | £66.4.4.2 | ||
| £331.2.9 | £66.4.6.6 | |||||
| Proof | ||||||
| 2943 Horses at 2/3d each is | £331.1.9 | |||||
| 20 pr [per] Cent theron is | £66.4.4.2 | |||||
| 717 Horses not liable | ||||||
| 3660 | £397.6.1.2 Total |
Transcribe other information
119
Kirkcudbt. [Kirkcudbright] Shire Continued
Transcriber's notes
According to the proof, the total duty should be £331.1.9, which is how it was originally written before the '1' was overwritten with '2', and for this figure the 20% figure is correct. In the second totals entry the 20% figure has been adjusted.
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).