, 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=114){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 |
|---|---|---|---|---|---|
| Forward | 1169 | 1169 | £116.18.0 | ||
| 23 Sep 1797 | Donald MacDonald Achmoney | 1 | 1 | £0.2.0 | |
| John MacNullan Gartallie | 1 | 1 | £0.2.0 | ||
| Donald Maclean Balmacaan | 1 | 1 | £0.2.0 | ||
| Donald Campbell Shewglie | 1 | 1 | £0.2.0 | ||
| Alex Chisholm Shewglie | 1 | 1 | £0.2.0 | ||
| James Chisholm Shewglie | 1 | 1 | £0.2.0 | ||
| Alexander McDonald Balnain | 1 | 1 | £0.2.0 | ||
| 27 Sep 1797 | Hugh Chisholm Struy Ferry | 2 | 2 | £0.4.0 | |
| William Chisholm of Chisholm | 4 | 4 | £0.8.0 | ||
| Alexander Trasern Esq of Struy | 3 | 3 | £0.6.0 | ||
| Captain Fraser Escadle | 4 | 4 | £0.8.0 | ||
| Captain Fraser at Guisechan & Crochel | 6 | 6 | £0.12.0 | ||
| 28 Sep 1797 | James Fraser Vintner Beauly | 3 | 3 | £0.6.0 | |
| John Chisholm MacUnichie Van Wester Knockfin | 2 | 2 | £0.4.0 | ||
| John Chisholm Easter Knockfine | 2 | 2 | £0.4.0 | ||
| Captain Chisholm Fasnakyle | 2 | 2 | £0.4.0 | ||
| John Chisholm Comer | 2 | 2 | £0.4.0 | ||
| William Chisholm Balnahawn | 1 | 1 | £0.2.0 | ||
| Alex Chisholm Balnahawn | 1 | 1 | £0.2.0 | ||
| Donald Chisholm Kirktown | 1 | 1 | £0.2.0 | ||
| Colin Chisholm Kerrow | 2 | 2 | £0.4.0 | ||
| Colin Chisholm Leatry | 1 | 1 | £0.2.0 | ||
| Alexander MacRae Carry | 1 | 1 | £0.2.0 | ||
| Allan Chisholm Mukerach | 1 | 1 | £0.2.0 | ||
| Archibald Chisholm Wester Inverchanich | 1 | 1 | £0.2.0 | ||
| John Chisholm Buy Easter: half of Inverchanich | 2 | 2 | £0.4.0 | ||
| John Chisholm Chisholm Rhinvraid | 1 | 1 | £0.2.0 | ||
| John Mackenzie Rhinvraid | 1 | 1 | £0.2.0 | ||
| Alexander MacDonald Easter Inverchanich | 2 | 2 | £0.4.0 | ||
| James MacDonald Crenaglack | 1 | 1 | £0.2.0 | ||
| Donald Matheson Knockvoile | 1 | 1 | £0.2.0 | ||
| Thomas Cameron Knockvoile | 1 | 1 | £0.2.0 | ||
| 1224 | 1224 | £122.8.0 |
Transcribe other information
114 P. [Page] 18th
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).