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 | 1441 | 1441 | £144.2.0 | |
| 15 Jul 1797 | Mr Murchison Beolary | 2 | 2 | £0.4.0 | |
| Mr Macleod Islandriach | 2 | 2 | £0.4.0 | ||
| 17 Jul 1797 | Mr Gillespie Scothouse | 2 | 2 | £0.4.0 | |
| Mr Archibald MacDonald Sandaig | 2 | 2 | £0.4.0 | ||
| 18 Jul 1797 | Major McDonald Morar Try | 2 | 2 | £0.4.0 | |
| Finlay MacCallum Cross of Morar Try | 2 | 2 | £0.4.0 | ||
| Donald MacIntyre Keppoch Arisg [Arisaig] | 2 | 2 | £0.4.0 | ||
| Mr John MacDond [Donald] Borodale Arisg [Arisaig] | 1 | 1 | £0.2.0 | ||
| 19 Jul 1797 | Mrs MacDonald Ostaig Sleat | 2 | 2 | £0.4.0 | |
| Mr Martin Macpherson Mird Sleat | 3 | 3 | £0.6.0 | ||
| 21 Jul 1797 | A. MacAlister Esq Strathaird | 3 | 3 | £0.6.0 | |
| Mr Mackinnon Corrychalechan | 2 | 2 | £0.4.0 | ||
| 22 Jul 1797 | John Macleod Esq Raza [Raasay] | 2 | 2 | £0.4.0 | |
| Colonel Macleod of Talisker | 4 | 4 | £0.8.0 | ||
| Normand MacDonald of Scalpa | 2 | 2 | £0.4.0 | ||
| 24 Jul 1797 | Niel Macleod of Gesto | 2 | 2 | £0.4.0 | |
| Roderick Beaton Struan | 1 | 1 | £0.2.0 | ||
| 25 Jul 1797 | Mr Macleod Ferrinlea | 2 | 2 | £0.4.0 | |
| 27 Jul 1797 | Captain MacDonald Mugstot | 2 | 2 | £0.4.0 | |
| Mr Kenneth Macleod Swordale | 1 | 1 | £0.2.0 | ||
| Captain Campbell Kingsborrow | 2 | 2 | £0.4.0 | ||
| Mr Oloius Macleod Varcasaig | 2 | 2 | £0.4.0 | ||
| James MacDonald Skabost | 2 | 2 | £0.4.0 | ||
| 28 Jul 1797 | Colonel MacDonald Lyndale | 2 | 2 | £0.4.0 | |
| Mr John McDonald Grishernish | 4 | 4 | £0.8.0 | ||
| 29 Jul 1797 | Mr Robertson Factor Dunvegn [Dunvegan] | 2 | 2 | £0.4.0 | |
| John Tolmie Inn-keeper Dunvegan | 1 | 1 | £0.2.0 | ||
| Mr Angus Shaw Balmore | 2 | 2 | £0.4.0 | ||
| Mr MacDonald Boisdale | 2 | 2 | £0.4.0 | ||
| Mr MacDonald of Askernish | 2 | 2 | £0.4.0 | ||
| Lieut [Lieutenant] Angus McDonald Milltown | 2 | 2 | £0.4.0 | ||
| 1505 | 1505 | £150.10.0 |
Transcribe other information
P. [Page] 22nd
118
HORSE TAX, per 36 Geo. III. Cap. xv.
Transcriber's notes
Might Oloius (or Olaus) be in error for Aloysius?
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).