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 |
|---|---|---|---|---|---|
| Carried | 65 | 63 | 2 | £6.6.0 | |
| Andrew Arith Barry | 1 | 1 | £0.2.0 | ||
| Miss Hackney Coatride | 2 | 2 | £0.4.0 | ||
| Thomas Young Dryhouss | 2 | 2 | £0.4.0 | ||
| James Watson Dryhouss | 1 | 1 | £0.2.0 | ||
| Robert Whitten Cowbyres | 1 | 1 | £0.2.0 | ||
| Robert Whitten Jun [junior] Cowbyres | 1 | 1 | £0.2.0 | ||
| David Turrin Cowbyres | 1 | 1 | £0.2.0 | ||
| William Kidd Cowbyres | 1 | 1 | £0.2.0 | ||
| John Kidd Cowbyres | 1 | 1 | £0.2.0 | ||
| William Kidd Parknook | 1 | 1 | £0.2.0 | ||
| David Scott Cowbyres | 1 | 1 | £0.2.0 | ||
| Alexander Strachan Budow | 1 | 1 | £0.2.0 | ||
| Robert Guthry Budow | 1 | 1 | £0.2.0 | ||
| James Mitchel Budow | 1 | 1 | £0.2.0 | ||
| Andrew Guild Tolside | 1 | 1 | £0.2.0 | ||
| David Christy Coatside | 1 | 1 | £0.2.0 | ||
| John Cupar Woodhill | 1 | 1 | £0.2.0 | ||
| James Paterson Coatside | 1 | 1 | £0.2.0 | ||
| William Mill Woodhill | 1 | 1 | £0.2.0 | ||
| 86 | 84 | 2 | £8.8.0 | ||
| Monikie | |||||
| 19 Sep 1797 | George Anderson New Downie | 6 | 6 | £0.12.0 | |
| David Kidd Newbigging | 7 | 7 | £0.14.0 | ||
| James Reid Yeaman Esq | 6 | 6 | £0.12.0 | ||
| Mr Maule Min. [Minister] | |||||
| David Patullo Kirktown | 6 | 6 | £0.12.0 | ||
| George Anderson Carlungie | 14 | 14 | £1.8.0 | ||
| Carry | 39 | 39 | £3.18.0 |
Transcribe other information
69
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).