, 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=109){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 | 897 | 897 | £89.14.0 | |
| 6 Nov 1797 | Donald Rose Oldtown Culduthel | 1 | 1 | £0.2.0 | |
| John Mackenzie Knocknagiel | 2 | 2 | £0.4.0 | ||
| Donald Munro Midletown Torbreak | 4 | 4 | £0.8.0 | ||
| Donald Clark Balrobert Torbreak | 2 | 2 | £0.4.0 | ||
| Simon Fraser Balrobert Torbreak | 5 | 5 | £0.10.0 | ||
| John Colly Essich | 4 | 4 | £0.8.0 | ||
| Mr Campbell MacIntosh Essich | 4 | 4 | £0.8.0 | ||
| Kenneth Mackenzie Hilltown W. [West] Leys | 1 | 1 | £0.2.0 | ||
| Alexander MacIntosh Teanacho Culduthel | 1 | 1 | £0.2.0 | ||
| John MacBean Balfoich W [West] Leys | 1 | 1 | £0.2.0 | ||
| Alexander Forbes Baliver Midleys | 1 | 1 | £0.2.0 | ||
| Donald Hichen Newtown Midleys | 1 | 1 | £0.2.0 | ||
| Widow Mary Forbes Newtown Midleys | 1 | 1 | £0.2.0 | ||
| Hugh Rose Midleys | 4 | 4 | £0.8.0 | ||
| Euan Baillie Balikim Midleys | 4 | 4 | £0.8.0 | ||
| John Smith Balikim Midleys | 4 | 4 | £0.8.0 | ||
| Mr Edwards Culduthel | 5 | 5 | £0.10.0 | ||
| Alexander Robertson Milltown Milltn [Milltown] Leys | 3 | 3 | £0.6.0 | ||
| John Smith Milltown Milton of Leys | 1 | 1 | £0.2.0 | ||
| Willaim MacNishie Milltown Milton of Leys | 1 | 1 | £0.2.0 | ||
| Alexander Forbes Balnacrow | 1 | 1 | £0.2.0 | ||
| 4 Aug 1797 | Thomas Clark Vinr [Vintner] Fortaugustus | 2 | 2 | £0.4.0 | |
| Duncan MacNaughton Kilmanug [Kilmaronag] | 1 | 1 | £0.2.0 | ||
| Donald MacNaughton Kilmaronag | 1 | 1 | £0.2.0 | ||
| John Rankin South Laggan | 1 | 1 | £0.2.0 | ||
| Alexander & John MacDond. [MacDonald] South Laggan | 2 | 2 | £0.4.0 | ||
| Peter Fraser Shian | 2 | 2 | £0.4.0 | ||
| Peter Stewart Shian | 2 | 2 | £0.4.0 | ||
| William Campbel Culross | 1 | 1 | £0.2.0 | ||
| Donald Cameron Fortness | 1 | 1 | £0.2.0 | ||
| 5 Aug 1797 | Mr Angus MacDonald Inch | 3 | 3 | £0.6.0 | |
| Mr Alexander MacIntosh Keppoch | 3 | 3 | £0.6.0 | ||
| Mr John MacDonald Killichonal | 2 | 2 | £0.4.0 | ||
| Mr Alexander MacTurk Achachar | 2 | 2 | £0.4.0 | ||
| 972 | 972 | £97.4.0 | |||
| John MacNaughton Kilmaronag |
Transcribe other information
P. [Page] 13th
109
HORSE TAX per 36 Geo. III. Cap. xv.
In l.h. margin alongside entry for Alexander Forbes Balnacrow: W Dis [Western District]
Transcriber's notes
Milltown Milltown Leys is written as Milltown East Leys in volume 9, and there is a Welltown of Easter Leys on the map, as well as a Milton.
It is not clear what this abbreviated place name stands for.
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).