, 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=106){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 | 623 | 623 | £62.6.0 | |
| 14 Sept 1797 | Mr Alexander MacDonald Garvabeg | 2 | 2 | £0.4.0 | |
| John Maclean Banchar | 3 | 3 | £0.6.0 | ||
| Donald Macpherson Laggan | 2 | 2 | £0.4.0 | ||
| Duncan MacDonald Carrier Kinguisie | 1 | 1 | £0.2.0 | ||
| James Scott Kinguisie | 1 | 1 | £0.2.0 | ||
| Ranald MacDonald Mercht [Merchant] Kincraggie | 1 | 1 | £0.2.0 | ||
| Colonel Macpherson Cluny | 4 | 4 | £0.8.0 | ||
| The Revd [Reverend] Mr James Grant Laggan | 2 | 2 | £0.4.0 | ||
| Andrew Mitchell Sheepherd | 2 | 2 | £0.4.0 | ||
| Peter MacNab Gallovies Sheepherd | 2 | 2 | £0.4.0 | ||
| Euan Clark Nessentully's Sheepherd | 2 | 2 | £0.4.0 | ||
| Allan Macpherson Shanvall | 2 | 2 | £0.4.0 | ||
| Alexander Thomson Dalnashalig | 2 | 2 | £0.4.0 | ||
| Dr. [Doctor] John Stewart Ruthven | 1 | 1 | £0.2.0 | ||
| 11 Oct 1797 | The Heirs of Col [Colonel] Baillie Dunain | 6 | 6 | £0.12.0 | |
| Alexander Baillie Esqr Dochfour | 6 | 6 | £0.12.0 | ||
| Captain Fraser Ness castle | 6 | 6 | £0.12.0 | ||
| Alexander Fraser Esquire of Torbreak | 6 | 6 | £0.12.0 | ||
| Mr Colin Shaw Holm | 4 | 4 | £0.8.0 | ||
| Angus MacIntosh Esqr Nessside | 4 | 4 | £0.8.0 | ||
| 12 Oct 1797 | Miss Baillie Leys | 2 | 2 | £0.4.0 | |
| Mr Macpherson Culcabock | 2 | 2 | £0.4.0 | ||
| Provost MacIntosh Drummond | 4 | 4 | £0.8.0 | ||
| Arthur Forbes Esqr Culloden | 6 | 6 | £0.12.0 | ||
| John Sinclair Culloden | 4 | 4 | £0.8.0 | ||
| Mr Simpson Drakies | 4 | 4 | £0.8.0 | ||
| Mr Haywood Drakies | 6 | 6 | £0.12.0 | ||
| 13 Oct 1797 | Mrs Fraser Pinnockfield | 4 | 4 | £0.8.0 | |
| William Mackenzie Castlehill | 4 | 4 | £0.8.0 | ||
| 15 Oct 1797 | Mr David Sherriff Kinmylies | 6 | 6 | £0.12.0 | |
| Mr Bean Kingsmills | 1 | 1 | £0.2.0 | ||
| Mr John Macpherson Broomtown | 2 | 2 | £0.4.0 | ||
| Mr Hugh Fraser Stonyfield | 4 | 4 | £0.8.0 | ||
| 731 | 731 | £73.2.0 |
Transcribe other information
106 P. [Page] 10th [Tenth]
HORSE TAX, per 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).