, Farm horse tax - Volume 3 - Counties (Angus (Forfar) - Kircudbright) (see 'More info' for county details), E326/10/3&destination=/virtual-volumes/volume-images/volume_data-E326-10-3/REX01666?image_number=104){kind=link}
Volume contents
- 1 - Forfarshire , Montrose
- 2 - Forfarshire , Craig
- 2 - Forfarshire , Lunan
- 3 - Forfarshire , Stracathro
- 4 - Forfarshire , Brechin
- 8 - Forfarshire , Forfar
- 11 - Forfarshire , Ruthven
- 12 - Forfarshire , Dun
- 13 - Forfarshire , Farnell
- 13 - Forfarshire , Maryton
- 14 - Forfarshire , Inverkeillor
- 14 - Forfarshire , Kinnaird
- 16 - Forfarshire , Kettins
- 20 - Forfarshire , Coupar Angus
- 20 - Forfarshire , Newtyle
- 22 - Forfarshire , Nevay and Eassie
- 24 - Forfarshire , Glamis
- 28 - Forfarshire , Kirriemuir
- 32 - Forfarshire , Airlie
- 33 - Forfarshire , Kingoldrum
- 34 - Forfarshire , Cortachy
- 36 - Forfarshire , Lintrathen
- 38 - Forfarshire , Tannadice
- 41 - Forfarshire , Inverarity
- 42 - Forfarshire , Kinnettles
- 43 - Forfarshire , Edzell
- 45 - Forfarshire , Lethnott
- 46 - Forfarshire , Lochlee
- 47 - Forfarshire , Menmuir
- 49 - Forfarshire , Fern
- 49 - Forfarshire , Oathlaw
- 50 - Forfarshire , Kinnell
- 52 - Forfarshire , Rescobie
- 54 - Forfarshire , Dunnichen
- 57 - Forfarshire , Aberlemno
- 58 - Forfarshire , Careston
- 59 - Forfarshire , St Vigeans
- 61 - Forfarshire , Guthrie
- 63 - Forfarshire , Kirkden
- 64 - Forfarshire , Arbirlot
- 66 - Forfarshire , Panbride
- 68 - Forfarshire , Barry
- 69 - Forfarshire , Monikie
- 72 - Forfarshire , Mains
- 73 - Forfarshire , Monifieth
- 76 - Forfarshire , Auchterhouse
- 77 - Forfarshire , Benvie and Liff
- 77 - Forfarshire , Muirhouse
- 80 - Forfarshire , Strathmartin
- 81 - Forfarshire , Tealing
- 82 - Forfarshire , Lundie
- 83 - Forfarshire , Carmylie
- 86 - Forfarshire , Dundee
- 89 - Forfarshire , Arbroath
- 91 - Forfarshire , Parish totals
- 97 - Inverness-shire , (not divided by parish)
- 123 - Kincardineshire , Ecclesgreig
- 124 - Kincardineshire , Benholm
- 125 - Kincardineshire , Arbuthnott
- 127 - Kincardineshire , Kinneff
- 128 - Kincardineshire , Dunnottar
- 130 - Kincardineshire , Fetteresso
- 136 - Kincardineshire , Banchory
- 138 - Kincardineshire , Nigg
- 139 - Kincardineshire , Maryculter
- 141 - Kincardineshire , Durris
- 143 - Kincardineshire , Upper Banchory
- 144 - Kincardineshire , Strachan
- 145 - Kincardineshire , Fettercairn
- 149 - Kincardineshire , Fordoun
- 152 - Kincardineshire , Glenbervie
- 154 - Kincardineshire , Laurencekirk
- 155 - Kincardineshire , Marykirk
- 157 - Kincardineshire , Garvock
- 159 - Kincardineshire , Parish totals
- 161 - Kinross-shire , Kinross
- 163 - Kinross-shire , Cleish
- 164 - Kinross-shire , Portmoak
- 165 - Kinross-shire , Orwell
- 170 - Kinross-shire , Tulliebole
- 171 - Kinross-shire , Arngask
- 172 - Kinross-shire , Forgan
- 172 - Kinross-shire , Parish totals
- 177 - Kirkcudbrightshire , Minnigaff
- 180 - Kirkcudbrightshire , Kirkmabreck
- 182 - Kirkcudbrightshire , Anwoth
- 184 - Kirkcudbrightshire , Girthon
- 186 - Kirkcudbrightshire , Borgue
- 188 - Kirkcudbrightshire , Twynholm
- 190 - Kirkcudbrightshire , Tongland
- 191 - Kirkcudbrightshire , Balmaghie
- 193 - Kirkcudbrightshire , Crossmichael
- 196 - Kirkcudbrightshire , Kelton
- 198 - Kirkcudbrightshire , Kirkcudbright
- 200 - Kirkcudbrightshire , Rerrick
- 202 - Kirkcudbrightshire , Buittle
- 204 - Kirkcudbrightshire , Colvend
- 207 - Kirkcudbrightshire , Kirkbean
- 209 - Kirkcudbrightshire , New Abbey
- 211 - Kirkcudbrightshire , Troqueer
- 215 - Kirkcudbrightshire , Terregles
- 216 - Kirkcudbrightshire , Kirkpatrick Irongray
- 219 - Kirkcudbrightshire , Lochrutton
- 221 - Kirkcudbrightshire , Kirkgunzeon
- 223 - Kirkcudbrightshire , Urr
- 226 - Kirkcudbrightshire , Kirkpatrick Durham
- 230 - Kirkcudbrightshire , Parton
- 231 - Kirkcudbrightshire , Balmaclellan
- 233 - Kirkcudbrightshire , Kells
- 235 - Kirkcudbrightshire , Dalry
- 237 - Kirkcudbrightshire , Cairsphairn
- 238 - Kirkcudbrightshire , Parish totals
| Date | Masters/mistresses names | Number of horses | Horses liable in duty | Horses not liable | Duty |
|---|---|---|---|---|---|
| 8 Sep 1797 | Donald Gordon Upper Dellifour | 2 | 2 | £0.4.0 | |
| James Barron Easter Dellifour | 1 | 1 | £0.2.0 | ||
| Mrs Dunbar Culcroichmore | 1 | 1 | £0.2.0 | ||
| Donald Gordon Culcroichmore | 1 | 1 | £0.2.0 | ||
| John Morison Salloch | 1 | 1 | £0.2.0 | ||
| William Grant Salloch | 1 | 1 | £0.2.0 | ||
| Henry Grant Culroichbeg | 2 | 2 | £0.4.0 | ||
| Peter Gordon Knockanakist | 1 | 1 | £0.2.0 | ||
| Mr Thomson Knockanacardoch | 1 | 1 | £0.2.0 | ||
| John Burges Balinluig | 1 | 1 | £0.2.0 | ||
| Mr Stewart Achnachanel | 1 | 1 | £0.2.0 | ||
| James Macqueen Achnachanel | 1 | 1 | £0.2.0 | ||
| Alexander Grant Knock of Achnachanel | 1 | 1 | £0.2.0 | ||
| John Lawson Wester Achnagallin | 2 | 2 | £0.4.0 | ||
| John Grant Senior Easter Achnagallin | 1 | 1 | £0.2.0 | ||
| James Grant Achinnarrow | 2 | 2 | £0.4.0 | ||
| John Grant Junior Easter Achnacallin | 1 | 1 | £0.2.0 | ||
| Donald Grant Balnaclash | 2 | 2 | £0.4.0 | ||
| Mrs Cuming Culchurin | 1 | 1 | £0.2.0 | ||
| Lewis Lawson Winchgorm | 1 | 1 | £0.2.0 | ||
| Alexander Calder Tombain | 1 | 1 | £0.2.0 | ||
| Donald Fraser Derrirait | 1 | 1 | £0.2.0 | ||
| Alexander MacGrigor Lynemore | 1 | 1 | £0.2.0 | ||
| William MacGrigor Cottartown | 1 | 1 | £0.2.0 | ||
| Colonel William Grant Rothiemurchas | 2 | 2 | £0.4.0 | ||
| William Stewart Backhill | 4 | 4 | £0.8.0 | ||
| John Grant Gartenmore | 2 | 2 | £0.4.0 | ||
| Murdo MacGillivray Knock | 2 | 2 | £0.4.0 | ||
| William Gordon Mill of Knock | 1 | 1 | £0.2.0 | ||
| Charles Stewart Mill of Knock | 1 | 1 | £0.2.0 | ||
| 542 | 542 | £544.0.0 | |||
| 9 Sep 1797 | J. P. Grant Esq of Rothiemurchas | 6 | 6 | £0.12.0 | |
| Captain Lewis Grant Inverdruie | 4 | 4 | £0.8.0 | ||
| Major Dodsworth & Coy [Company] Glenmore | 9 | 9 | £0.18.0 | ||
| Mr John Carmichael Farmer | 3 | 3 | £0.6.0 | ||
| Forward | 479 | 479 | £47.18.0 |
Transcribe other information
P. [Page] 8
104 HORSE TAX, per 36 Geo 36 Geo III. Cap. xv
Scottish Exchequer (Tax Records), Farm horse tax - Volume 3 - Counties (Angus (Forfar) - Kircudbright) (see 'More info' for county details), E326/10/3
Volume 3 contains farm horse tax information on the following counties: Angus (Forfarshire), Morayshire (Elgin), Inverness-shire, Kincardineshire (Mearns), Kinross-shire and Kircudbrightshire.
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).