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 | 972 | 972 | £97.4.0 | |
| 5 Aug 1797 | Lewis Lesslie Corrichonlie | 2 | 2 | £0.4.0 | |
| Mr Angus Kennedy Cunachanmore | 2 | 2 | £0.4.0 | ||
| James MacBarnet Torlundy | 2 | 2 | £0.4.0 | ||
| George Cameron Esq Letterfinlay | 2 | 2 | £0.4.0 | ||
| Allan MacMillan Glenpean | 2 | 2 | £0.4.0 | ||
| Archibald MacMillan Munlagan | 2 | 2 | £0.4.0 | ||
| Mr MacDonald Glenturrets heirs | 2 | 2 | £0.4.0 | ||
| Mr Cameron Lundully | 2 | 2 | £0.4.0 | ||
| Colin MacIntyre Millburn | 2 | 2 | £0.4.0 | ||
| Baillie Cameron Dumfour | 2 | 2 | £0.4.0 | ||
| William Mitchell Achindale | 2 | 2 | £0.4.0 | ||
| Captain MacDonald Moy | 2 | 2 | £0.4.0 | ||
| Archibald Breck MacKinnon Moy | 1 | 1 | £0.2.0 | ||
| Angus Mackinnon Moy | 1 | 1 | £0.2.0 | ||
| 7 Aug 1797 | Mr Duncan Stewart Barrackmr [Barrackmaster] Ft Wm [Fort William] | 2 | 2 | £0.4.0 | |
| John MacBean Carrier Fort William | 1 | 1 | £0.2.0 | ||
| Euan Cameron Carrier Fort William | 1 | 1 | £0.2.0 | ||
| Alexander Maclachlan Corunan | 2 | 2 | £0.4.0 | ||
| 8 Aug 1797 | John Cameron Culchenna | 2 | 2 | £0.4.0 | |
| Robert Johnstone Blairmacfildach | 2 | 2 | £0.4.0 | ||
| John Mackenzie Sen [Senior] Ballechilish | 1 | 1 | £0.2.0 | ||
| Duncan Mackenzie Ballechilish | 1 | 1 | £0.2.0 | ||
| William Mackenzie Onich near Ballechilish | 1 | 1 | £0.2.0 | ||
| John Cameron Onich near Ballechilish | 1 | 1 | £0.2.0 | ||
| Euan Cameron Onich near Ballechilish | 1 | 1 | £0.2.0 | ||
| Angus Mackenzie Onich near Ballechilish | 1 | 1 | £0.2.0 | ||
| John Mackenzie Onich near Ballechilish | 1 | 1 | £0.2.0 | ||
| 1022 | 1022 | £102.4.0 | |||
| Donald Mackenzie Onich near Ballechilish | 1 | 1 | £0.2.0 | ||
| Euan Mackenzie Onich near Ballechilish | 1 | 1 | £0.2.0 | ||
| Duncan Mackenzie Onich near Ballechilish | 1 | 1 | £0.2.0 | ||
| Mr Dougald Maclachlan Calart | 1 | 1 | £0.2.0 | ||
| Mr Allan Cameron [Lundevia] | 1 | 1 | £0.2.0 | ||
| 9 Aug 1797 | Euan Cameron Esq Glenevas | 2 | 2 | £0.4.0 |
Transcribe other information
P. [Page] 14th
110 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).