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 | 1117 | 1117 | £111.14.0 | |
| 23 Sep 1797 | John MacDonald Wester Achlain | 1 | 1 | £0.2.0 | |
| Donald MacDonald Tombuy | 1 | 1 | £0.2.0 | ||
| Duncan Fraser Tombuy | 1 | 1 | £0.2.0 | ||
| Euan MacDonald Dulchrechart | 1 | 1 | £0.2.0 | ||
| John MacDonald Dulchrechart | 1 | 1 | £0.2.0 | ||
| Peter MacDonald Dulchrechart | 1 | 1 | £0.2.0 | ||
| John Grant Dulchrechart | 1 | 1 | £0.2.0 | ||
| William Cameron Daldreganbeg | 1 | 1 | £0.2.0 | ||
| James Grant Daldreganbeg | 1 | 1 | £0.2.0 | ||
| Alexander MacDonald Wester Inverwick | 1 | 1 | £0.2.0 | ||
| Donald Fowler Wester Inverwick | 1 | 1 | £0.2.0 | ||
| John MacDonald Wester Inverwick | 1 | 1 | £0.2.0 | ||
| Duncan Grant Wester Inverwick | 1 | 1 | £0.2.0 | ||
| Archibald Grant Dundregan | 1 | 1 | £0.2.0 | ||
| Duncan MacMillan Dundregan | 1 | 1 | £0.2.0 | ||
| John MacDougald Blairy | 1 | 1 | £0.2.0 | ||
| John MacDonald Leveshie | 1 | 1 | £0.2.0 | ||
| Peter Grant Leveshie | 1 | 1 | £0.2.0 | ||
| Peter Fraser Achnacorerin | 1 | 1 | £0.2.0 | ||
| Alexander Cameron Achnacorerin | 1 | 1 | £0.2.0 | ||
| 25 Sep 1797 | Captain Grant Borlumbeg | 4 | 4 | £0.8.0 | |
| James Grant Esq Corrimony | 4 | 4 | £0.8.0 | ||
| Captain Grant Lakefield | 4 | 4 | £0.8.0 | ||
| Captain Wilson Lochletter | 2 | 2 | £0.4.0 | ||
| Mr James Grant Min [Minister] Urquhart | 5 | 5 | £0.10.0 | ||
| Mr Duncan Grant Dalshangie | 4 | 4 | £0.8.0 | ||
| John Cameron Dumindrochit | 1 | 1 | £0.2.0 | ||
| Charles Fraser Teanaherick | 1 | 1 | £0.2.0 | ||
| Duncan Cuming Culnakirk | 1 | 1 | £0.2.0 | ||
| Dougald MacDougald Drumclune | 2 | 2 | £0.4.0 | ||
| Alexander MacDonald Kerrowgair | 1 | 1 | £0.2.0 | ||
| William MacIntosh Kerrowgair | 1 | 1 | £0.2.0 | ||
| Alexander Noble Clunemore | 1 | 1 | £0.2.0 | ||
| 1169 | 1169 | £116.18.0 | |||
| William Sinclair Mid Daldregan | 1 | 1 | £0.2.0 |
Transcribe other information
P. [Page] 17th
113
HORSE TAX, per 36 Geo III. Cap. xv.
Transcriber's notes
Achnacorerin = Achnaconeran on map.
Teanaherick = Tynaherrick on map.
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).