, 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=105){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 |
|---|---|---|---|---|---|
| 1797 | Forward | 542 | 542 | £54.4.0 | |
| 9 Sep 1797 | John Stewart Polowick | 4 | 4 | £0.8.0 | |
| John Grant Constable | 1 | 1 | £0.2.0 | ||
| Alexander Clark farmer Ruthven | 3 | 3 | £0.6.0 | ||
| Captain Macpherson Balechroan | 3 | 3 | £0.6.0 | ||
| Mr Finlay Macpherson Bealidmore | 2 | 2 | £0.4.0 | ||
| 12 Sep 1797 | Mr Lachlan Macpherson Brekachy | 5 | 5 | £0.10.0 | |
| Mrs MacIntosh Borlum KerrowIneach | 2 | 2 | £0.4.0 | ||
| David Macpherson Ruthven | 1 | 1 | £0.2.0 | ||
| Donald Macpherson Market place Ruthven | 1 | 1 | £0.2.0 | ||
| Donald MacNaughton Dalchuinie | 1 | 1 | £0.2.0 | ||
| Lieut [Lieutenant] Clark Invernahawn | 3 | 3 | £0.6.0 | ||
| James Falconar Pitmain | 4 | 4 | £0.8.0 | ||
| 13 Sep 1797 | Miss MacIntosh Kincraig | 3 | 3 | £0.6.0 | |
| John MacFarlane Sheepherd Pitmain | 1 | 1 | £0.2.0 | ||
| 14 Sep 1797 | Robert Grant in Glenwillie | 2 | 2 | £0.4.0 | |
| Thomas Fraser in Glenwillie | 2 | 2 | £0.4.0 | ||
| Alexander Watson in Glenwillie | 1 | 1 | £0.2.0 | ||
| John Eason in Etterish | 2 | 2 | £0.4.0 | ||
| Andrew Tolmie in Etterish | 2 | 2 | £0.4.0 | ||
| Malcolm MacGrigor Lagan Uvie | 2 | 2 | £0.4.0 | ||
| John Macpherson Piper Clunie | 2 | 2 | £0.4.0 | ||
| Peter Leslie Clunie | 1 | 1 | £0.2.0 | ||
| The Revd [Reverend] Mr Anderson Killihuntly | 4 | 4 | £0.8.0 | ||
| Ensign Macpherson Blairgy | 2 | 2 | £0.4.0 | ||
| Charles Macpherson Sherriffbeg | 2 | 2 | £0.4.0 | ||
| 623 | 523 | £62.6.0 | |||
| James MacGrigor Sawmill | 2 | 2 | £0.4.0 | ||
| Captain Macpherson Gaskmore | 4 | 4 | £0.8.0 | ||
| Mr Grant of Birdsyards | 2 | 2 | £0.4.0 | ||
| 11 Sep 1797 | Captain Macpherson Invereshie | 4 | 4 | £0.8.0 | |
| Captain Macpherson Gordonhall | 4 | 4 | £0.8.0 | ||
| David More Drumkork | 2 | 2 | £0.4.0 | ||
| Duncan Cameron Quosolich | 3 | 3 | £0.6.0 | ||
| Donald Bain Balilean | 3 | 3 | £0.6.0 | ||
| Lewis Bain Balilean | 1 | 1 | £0.2.0 |
Transcribe other information
P [page] 9th
HORSE TAX, per 36 Geo. III. Cap. xv. 105
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).