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 |
|---|---|---|---|---|---|
| 17 Oct 1797 | Alexander Fraser Culcabock | 3 | 3 | £0.6.0 | |
| William Kennedy Castlehill | 1 | 1 | £0.2.0 | ||
| Mr Rose Culcabock | 2 | 2 | £0.4.0 | ||
| Donald MacBean Drakies | 2 | 2 | £0.4.0 | ||
| Alexander MacIntosh Drakies | 2 | 2 | £0.4.0 | ||
| Mr William Welsh Drumrosack | 2 | 2 | £0.4.0 | ||
| Mr Wiliam Fraser Kingsmills | 4 | 4 | £0.8.0 | ||
| James Cuming Miller Kingsmills | 2 | 2 | £0.4.0 | ||
| Donald Shaw Farmer Muirtown | 4 | 4 | £0.8.0 | ||
| Thomas MacBean & Son Muirtown | 5 | 5 | £0.10.0 | ||
| Baillie Jamieson Manufactorer | 2 | 2 | £0.4.0 | ||
| Mr Cuming Miller Bught | 2 | 2 | £0.4.0 | ||
| John Young Bught | 2 | 2 | £0.4.0 | ||
| Mr Tait Bleacher Dunancroy | 4 | 4 | £0.8.0 | ||
| Donald Munro Dunancroy | 2 | 2 | £0.4.0 | ||
| Alexander Macpherson Dunancroy | 2 | 2 | £0.4.0 | ||
| Alexander Maclean Dochgarroch | 2 | 2 | £0.4.0 | ||
| John Anderson Dochgarroch | 2 | 2 | £0.4.0 | ||
| Alexander Fraser Dochgarroch | 1 | 1 | £0.2.0 | ||
| Donald Mitchel or Michael Dochgarroch | 1 | 1 | £0.2.0 | ||
| The Miller of Torbreak | 1 | 1 | £0.2.0 | ||
| Jonathan Wilson Holm | 2 | 2 | £0.4.0 | ||
| The Miller of Holm | 2 | 2 | £0.4.0 | ||
| Mr Davidson Cantray for Altnask | 2 | 2 | £0.4.0 | ||
| 6 Nov 1797 | Georger Napier Farmer near Ballon | 6 | 6 | £0.12.0 | |
| Alexander MacIntosh Upper Ballon | 4 | 4 | £0.8.0 | ||
| Rory Dallas Culduthel | 2 | 2 | £0.4.0 | ||
| Hugh MacDond [MacDonald] Mulinern Culduthel | 2 | 2 | £0.4.0 | ||
| Kenneth Mackenzie Mulinern Culduthel | 1 | 1 | £0.2.0 | ||
| Thomas Fraser Oldtown Culduthel | 1 | 1 | £0.2.0 | ||
| Donald Strachan Oldtown Culduthel | 1 | 1 | £0.2.0 | ||
| 897 | 897 | £89.14.0 | |||
| 1797 | Forward | 826 | 826 | £82.12.0 |
Transcribe other information
108 P 12
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).