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 | Ecclesgreig Parish Brought forward | 144 | 126 | 18 | £12.12.0 |
| 28 Jul 1797 | William Gibson at Mains of Morphie | 6 | 6 | £0.12.0 | |
| Mrs Walker Mains of Canterland | 4 | 4 | £0.8.0 | ||
| James Middletown Canterland Lodge | 8 | 6 | 2 | £0.12.0 | |
| Robert Martin at Bilbiddly | 6 | 6 | £0.12.0 | ||
| David Barclay at Hill of Morphie | 2 | 2 | £0.4.0 | ||
| David Mill at Mill of Criggie | 4 | 4 | £0.8.0 | ||
| Andrew Mill at Muirehead | 4 | 4 | £0.8.0 | ||
| William Raitt at Gappies Haugh | 1 | 1 | £0.2.0 | ||
| Charles Stratton at Denside | 2 | 2 | £0.4.0 | ||
| Comp [Compared] | George Falconer at Newlands (omitted) | 2 | 2 | £0.4.0 | |
| Sum | 183 | 163 | 20 | £16.6.0 | |
| Benholm Parish | |||||
| 22 Jul 1797 | Alexander White at Balandera | 4 | 4 | £0.8.0 | |
| George Carnegie at Narrows of Balendara | 2 | 2 | £0.4.0 | ||
| Charles Mitchell in Johnshaven | 3 | 3 | £0.6.0 | ||
| William Arbuthnott in Johnshaven | 2 | 2 | £0.4.0 | ||
| Robert Henderson in Johnshaven | 1 | 1 | £0.2.0 | ||
| William Burness in Johnshaven | 1 | 1 | £0.2.0 | ||
| John Smith in Johnshaven | 1 | 1 | £0.2.0 | ||
| James Scott of Brothertown Esq | 4 | 4 | £0.8.0 | ||
| William Burness at Boaghead | 4 | 4 | £0.8.0 | ||
| John Hutcheon at Westfield | 4 | 4 | £0.8.0 | ||
| George Ross Stone of Benholm | 5 | 5 | £0.10.0 | ||
| George Smith at Brawlinmuir | 1 | 1 | £0.2.0 | ||
| 17 Aug 1797 | George Scott Kirk of Benholm | 3 | 3 | £0.6.0 | |
| James Mitchell Neither Benholm | 4 | 4 | £0.8.0 | ||
| James Garden at Tillygrain | 1 | 1 | £0.2.0 | ||
| George Robertson Scott of Upper Benholm Esq | 12 | 8 | 4 | £0.16.0 | |
| Alexander Fullerton Knox of Benholm | 7 | 7 | £0.14.0 | ||
| David Fullerton Knox of Benholm | 7 | 7 | £0.14.0 | ||
| John Craig in Haremuir | 3 | 3 | £0.6.0 | ||
| Carried forward | 79 | 75 | 4 | £7.10.0 | |
| David Morrice at Birnie | 4 | 4 | £0.8.0 | ||
| James Morrice in Neither Birnie | 6 | 6 | £0.12.0 |
Transcribe other information
2 24
Survey of Kingcardine Shire Continued
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).