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 | 1075 | 1075 | £107.10.0 | |
| 3 Aug 1797 | Hugh Fraser Dalcataig | 1 | 1 | £0.2.0 | |
| Alexander MacDonell Senior Dalcataig | 1 | 1 | £0.2.0 | ||
| Alexander MacDonell Junr [Junior] Dalcataig | 1 | 1 | £0.2.0 | ||
| 16 Sep 1797 | John Cameron Stronaba | 1 | 1 | £0.2.0 | |
| John Mackinnon Stronaba | 1 | 1 | £0.2.0 | ||
| Archibald MacArthur Stronaba | 1 | 1 | £0.2.0 | ||
| Alexander MacBarnet Achinech | 1 | 1 | £0.2.0 | ||
| 21 Sep 1797 | Donald MacNiel Bunoich | 1 | 1 | £0.2.0 | |
| Alexander Grant Shoemaker near Bunoich | 1 | 1 | £0.2.0 | ||
| Peter Mason Kerrowmore | 2 | 2 | £0.4.0 | ||
| John Fraser Balnalua | 1 | 1 | £0.2.0 | ||
| Roderick MacDonald Balnalua | 1 | 1 | £0.2.0 | ||
| Donald MacPhinish Balmain | 1 | 1 | £0.2.0 | ||
| Alexander MacHomash Balmain | 1 | 1 | £0.2.0 | ||
| John Kennedy Balmain | 1 | 1 | £0.2.0 | ||
| 3 Aug 1797 | Major Grant Glenmorison | 5 | 5 | £0.10.0 | |
| Captain Allan Grant Inverwick | 3 | 3 | £0.6.0 | ||
| 23 Sep 1797 | Donald MacDonald Tomcraskie Glenmon. [Glenmoriston] | 1 | 1 | £0.2.0 | |
| Donald MacDonald Tomcraskie Glenmoriston | 1 | 1 | £0.2.0 | ||
| John MacDonald Tomcraskie Glenmoriston | 1 | 1 | £0.2.0 | ||
| James Grant Tomcraskie Glenmoriston | 1 | 1 | £0.2.0 | ||
| Lewis Grant Belada | 2 | 2 | £0.4.0 | ||
| Alexander Grant Belada | 1 | 1 | £0.2.0 | ||
| William MacDonald Inach | 1 | 1 | £0.2.0 | ||
| John MacDonald Inach | 1 | 1 | £0.2.0 | ||
| Archibald Grant Easter Innach | 1 | 1 | £0.2.0 | ||
| James Grant Easter Innach Sen [Senior] | 1 | 1 | £0.2.0 | ||
| James Grant Easter Innach Jun [Junior] | 1 | 1 | £0.2.0 | ||
| Alexander Chisholm Easter Innach | 1 | 1 | £0.2.0 | ||
| Archibald Grant Craskie | 1 | 1 | £0.2.0 | ||
| James Grant Balindrom | 1 | 1 | £0.2.0 | ||
| John Grant Balacharn | 1 | 1 | £0.2.0 | ||
| Peter Grant Wester Achlain | 1 | 1 | £0.2.0 | ||
| John MacIntyre Wester Achlain | 1 | 1 | £0.2.0 | ||
| 1117 | 1117 | £111.14.0 |
Transcribe other information
P. [Page] 16th
112
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).