, 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=115){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 | 1224 | 1224 | £122.8.0 | |
| 28 Sep 1797 | Alexander MacDonald Shewglie | 1 | 1 | £0.2.0 | |
| Simon Fraser Brekachy | 1 | 1 | £0.2.0 | ||
| Donald Chisholm Achnaheglash Guisn [Guisechan] | 1 | 1 | £0.2.0 | ||
| Hugh Fraser Mid Guisechan | 1 | 1 | £0.2.0 | ||
| William Fraser Achlair Guisechan | 1 | 1 | £0.2.0 | ||
| Alexander Grant Ballecladich Guisechan | 1 | 1 | £0.2.0 | ||
| William MacRae Hilltown Guisechan | 1 | 1 | £0.2.0 | ||
| Captain Fraser Glassfield | 3 | 3 | £0.6.0 | ||
| Mr Nicol Sawmill | 4 | 4 | £0.8.0 | ||
| Mr Fraser Aigash | 2 | 2 | £0.4.0 | ||
| 29 Sep 1797 | Col [Colonel] Fraser at Belladrum & Groam | 8 | 8 | £0.16.0 | |
| Genenal Fraser for Bruiach | 4 | 4 | £0.8.0 | ||
| General Fraser at Inglistown and Bunchrew | 8 | 8 | £0.16.0 | ||
| 28 Sep 1797 | Lieut [Lieutenant] Fraser Achnacloich | 4 | 4 | £0.8.0 | |
| James Fraser Miller Bruiach | 1 | 1 | £0.2.0 | ||
| Mrs Fraser Fasnakyle | 4 | 4 | £0.8.0 | ||
| Malcolm Fraser Wester Hill Bruiach | 1 | 1 | £0.2.0 | ||
| Alexander Fraser Wester Hill Bruiach | 1 | 1 | £0.2.0 | ||
| James Fraser Conventh | 1 | 1 | £0.2.0 | ||
| Thomas Fraser Tanblair | 1 | 1 | £0.2.0 | ||
| Archibald Fraser Duallan | 2 | 2 | £0.4.0 | ||
| John MacGillespie Blairmore | 2 | 2 | £0.4.0 | ||
| Alexander Fraser Blairmore | 2 | 2 | £0.4.0 | ||
| John Fraser Cudrash | 1 | 1 | £0.2.0 | ||
| James Forbes Tanblair | 1 | 1 | £0.2.0 | ||
| 29 Sep 1797 | Mr Fraser Baldown | 2 | 2 | £0.4.0 | |
| The Revd [Reverend] Mr Fraser Kilmorack | 2 | 2 | £0.4.0 | ||
| Mr Peter Robertson Teachnock | 6 | 6 | £0.12.0 | ||
| Mr Simon Fraser Croyard | 4 | 4 | £0.8.0 | ||
| Mr Maclean Craigscorry Beaufort | 6 | 6 | £0.12.0 | ||
| Mr Maclean at Craigscorry | 3 | 3 | £0.6.0 | ||
| 30 Sep 1797 | Mr Rose Beaulyside | 3 | 3 | £0.6.0 | |
| 1307 | 1307 | £130.14.0 |
Transcribe other information
P. [Page] 19th
115
HORSE TAX, per 36 Geo. III. Cap. xv
Transcriber's notes
Obvious slip of the pen for 'General'.
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).