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 | Kirkcudbright Parish Brought Forward | 101 | 68 | 33 | £7.13.0 | £1.10.7.2 |
| Adam Sharp, Low Grange | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William McGowan, Low Grange | 1 | 1 | £0.2.3 | £0.5.4 | ||
| Alexander McGowan, Timberhill | 1 | 1 | £0.2.3 | £0.5.4 | ||
| Messrs Hannays, Blackhill | 2 | 2 | £0.4.6 | £0.10.8 | ||
| William McCandlish Townhead | 4 | 3 | 1 | £0.6.9 | £1.4.2 | |
| John Hissock Drumore | 6 | 3 | 3 | £0.6.9 | £1.4.2 | |
| David Copeland of Gregory | 2 | 2 | £0.4.6 | £0.10.8 | ||
| John McMucken of Balmcie | 3 | 1 | 2 | £0.2.3 | £0.5.4 | |
| John Brown Milton | 2 | 2 | £0.4.6 | £0.10.8 | ||
| Thomas Gordon Lochfergus | 8 | 6 | 2 | £0.13.6 | £2.8.4 | |
| Iain Hissock Culdagh | 4 | 4 | £0.9.0 | £1.9.6 | ||
| Iain Rain Galtway | 3 | 3 | £0.6.9 | £1.4.2 | ||
| Iain Turner East Bombie | 2 | 2 | £0.4.6 | £0.10.8 | ||
| Archie Charter Milton | 2 | 2 | £0.4.6 | £0.10.8 | ||
| 143 | 102 | 41 | £11.9.6 | £2.5.10.8 | ||
| Rerrick Parish | ||||||
| 26 July 1797 | Adam Maitland Esqr. Dundrennan | 4 | 4 | £0.9.0 | £1.9.6 | |
| Lassie McClune, Mullock | 6 | 3 | 3 | £0.6.9 | £1.4.2 | |
| John Mc naught Baliejg [Balig] | 2 | 2 | £0.4.6 | £0.10.8 | ||
| James Mcmurry Baliejg [Balig] | 5 | 3 | 2 | £0.6.9 | £1.4.2 | |
| Carried Over | 17 | 12 | 5 | £1.7.0 | £0.5.4.8 |
Transcribe other information
Kirkcudbright Shire HORSE TAX, per 37 Geo. III. Cap. 108. Continued 79
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).