, 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=116){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 | 1307 | 1307 | £130.14 | |
| 30 Sep 1797 | Widow Fraser Bridgend Beauly | 2 | 2 | £0.4.0 | |
| Mr George Denoon Balechraggan | 2 | 2 | £0.4.0 | ||
| The Revd [Reverend] Mr Fraser Kirkhill | 2 | 2 | £0.4.0 | ||
| Captain Fraser Newtown | 4 | 4 | £0.8.0 | ||
| John Fraser Esqr Achnagairn | 6 | 6 | £0.12.0 | ||
| Mrs Fraser Kingilly | 4 | 4 | £0.8.0 | ||
| Edward S. Fraser of Reelig | 5 | 5 | £0.10.0 | ||
| Provost Chisholm Muniack | 4 | 4 | £0.8.0 | ||
| Mrs Fraser Fingask | 6 | 6 | £0.12.0 | ||
| Mrs Fraser Tannellan Lovat | 6 | 6 | £0.12.0 | ||
| Mr Alexander Falconar Drimriach | 4 | 4 | £0.8.0 | ||
| Mr Taylor Drimchardeny | 2 | 2 | £0.4.0 | ||
| Thomas Warrand of Warrandfield | 4 | 4 | £0.8.0 | ||
| Mr William Fraser Kirktown | 6 | 6 | £0.12.0 | ||
| Mr Hugh Fraser Inchberry | 2 | 2 | £0.4.0 | ||
| 12 Sep 1797 | Mr Hugh Fraser Leadclune | 2 | 2 | £0.4.0 | |
| Simon Fraser Esquire of Farraline | 2 | 2 | £0.4.0 | ||
| James Fraser Esquire of Gartuleg | 2 | 2 | £0.4.0 | ||
| Captain Fraser Bunchegavie | 4 | 4 | £0.8.0 | ||
| John Fraser of Errogie | 3 | 3 | £0.6.0 | ||
| Miss MacGillivray Aberchalder | 2 | 2 | £0.4.0 | ||
| Euan MacDonald Ballecladich | 1 | 1 | £0.2.0 | ||
| William Maclachlan Balfoich | 1 | 1 | £0.2.0 | ||
| Simon Fraser Tominch | 1 | 1 | £0.2.0 | ||
| John MacBean Head of Drummd [Drummond] | 1 | 1 | £0.2.0 | ||
| Donald Noble Drummond | 1 | 1 | £0.2.0 | ||
| Mr Hugh Fraser Bochrubine | 2 | 2 | £0.4.0 | ||
| John Cameron Erchit | 1 | 1 | £0.2.0 | ||
| John Fraser Erchit | 1 | 1 | £0.2.0 | ||
| Alexander Fraser Senior Erchit | 1 | 1 | £0.2.0 | ||
| John Fraser Erchit | 1 | 1 | £0.2.0 | ||
| Alexander Fraser Achnabat | 1 | 1 | £0.2.0 | ||
| 1393 | 1393 | £139.6.0 |
Transcribe other information
P. [Page] 20
116
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).