, 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=131){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 |
|---|---|---|---|---|---|
| 4 Sep 1797 | William Moncur at Arduthie | 2 | 2 | £0.4.0 | |
| James Jack near Arduthie | 1 | 1 | £0.2.0 | ||
| Alexander Mason near Mill of Forrest | 1 | 1 | £0.2.0 | ||
| 8 Sep 1797 | Mr James Wood at Fetteresso Church | 1 | 1 | £0.2.0 | |
| James Gibbon at Fetteresso Church | 1 | 1 | £0.2.0 | ||
| Mr James Morrison West Towell | 4 | 4 | £0.8.0 | ||
| Francis Gibbon Mill of Towell | 2 | 2 | £0.4.0 | ||
| 6 Sep 1797 | John Donaldson Upper baulk | 4 | 4 | £0.8.0 | |
| James Welsch Neither Baulk | 2 | 2 | £0.4.0 | ||
| William Murray at Grains | 3 | 3 | £0.6.0 | ||
| William Murray Junr. [Junior] at Grains | 2 | 2 | £0.4.0 | ||
| David Young at Cotton Brae | 1 | 1 | £0.2.0 | ||
| Alexander Mackie at Cotton Brae | 1 | 1 | £0.2.0 | ||
| William Sherritt at Boags | 2 | 2 | £0.4.0 | ||
| John Burnett at Blairs | 3 | 3 | £0.6.0 | ||
| John Moir near Blairs | 1 | 1 | £0.2.0 | ||
| William Lepper near Neither Chyne | 1 | 1 | £0.2.0 | ||
| John Smith at Farrachy | 4 | 4 | £0.8.0 | ||
| John Robertson near Neither Chyne | 1 | 1 | £0.2.0 | ||
| William Burnett Beatties Hill | 1 | 1 | £0.2.0 | ||
| Mr William Park Reid Cloak | 6 | 6 | £0.12.0 | ||
| James Main Lillyloch | 2 | 2 | £0.4.0 | ||
| John Hill Neither Findlaystown | 4 | 4 | £0.8.0 | ||
| Jeam Burnett Upper Findlaystown | 2 | 2 | £0.4.0 | ||
| 1797 | Fetteresso Parish Brought forward | 22 | 22 | £2.4.0 | |
| Carried forward | 113 | 113 | £11.6.0 | ||
| Robert William Duff of Fetteresso Esqr | 8 | 8 | £0.16.0 | ||
| David Robertson East Towell | 2 | 2 | £0.4.0 | ||
| Robert Edward Nether Wyndings | 6 | 6 | £0.4.0 | ||
| James Morrice Upper Wyndings | 5 | 5 | £0.10.0 | ||
| Charles Malcolm at Elph hill | 5 | 5 | £0.10.0 | ||
| John Gleig at Toadstack | 2 | 2 | £0.4.0 | ||
| John Fotheringham Neither Chyne | 4 | 4 | £0.8.0 | ||
| Leuit. [Lieutenant] William Meldrum Midtown Arduthie | 3 | 3 | £0.6.0 | ||
| Robert Barclay Allardice of Ury Esqr | 2 | 2 | £0.4.0 | ||
| Alexander Gerrard Bank of Neither Findlaystown | 2 | 2 | £0.4.0 |
Transcribe other information
131 9
Survey of Kingcardine Shire continued.
Transcriber's notes
Though Elph. hill looks like an abbreviation Elfhill can be found on the map near Upper Wyndings
Towell, present day Tewel
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).