, 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=97){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 |
|---|---|---|---|---|---|
| 5 Jul 1797 | Archibald Campbell Esq Bootgate [Budgate] | 5 | 5 | £0.10.0 | |
| John Rose Esqr of Holm | 5 | 5 | £0.10.0 | ||
| Lieut [Lieutenant] Macpherson Culdoich | 3 | 3 | £0.6.0 | ||
| William MacGillivray Rosevaley | 3 | 3 | £0.6.0 | ||
| Widow Mac Nishie parish of Calden | 3 | 3 | £0.6.0 | ||
| Joseph Grant parish of Calden | 2 | 2 | £0.4.0 | ||
| John MacIntosh parish of Calden | 1 | 1 | £0.2.0 | ||
| Alexander MacArthur parish of Calden | 1 | 1 | £0.2.0 | ||
| Lachlan MacIntosh parish of Calden | 2 | 2 | £0.4.0 | ||
| Hugh Miller parish of Calden | 2 | 2 | £0.4.0 | ||
| Widow Bean parish of Calden | 2 | 2 | £0.4.0 | ||
| Alexander Macpherson Glen of Holm | 1 | 1 | £0.2.0 | ||
| Hugh Rose Glen of Holm | 1 | 1 | £0.2.0 | ||
| John Davidson Glen of Holm | 1 | 1 | £0.2.0 | ||
| John MacDonald Glen of Holm | 1 | 1 | £0.2.0 | ||
| Tarquil MacGillivray Glen of Holm | 1 | 1 | £0.2.0 | ||
| Duncan Grant Miller Holm | 1 | 1 | £0.2.0 | ||
| Mr Grant Farmer Holm | 1 | 1 | £0.2.0 | ||
| Andrew Tolmie Lands of Dalcross | 2 | 2 | £0.4.0 | ||
| Donald Tolmie Lands of Dalcross | 2 | 2 | £0.4.0 | ||
| Lachlan MacBean Lands of Dalcross | 2 | 2 | £0.4.0 | ||
| Hugh Rose Lands of Dalcross | 2 | 2 | £0.4.0 | ||
| Kenneth Sinclair Lands of Dalcross | 2 | 2 | £0.4.0 | ||
| Donald Macpherson Lands of Dalcross | 2 | 2 | £0.4.0 | ||
| Donald Traser Lands of Dalcross | 1 | 1 | £0.2.0 | ||
| Hugh Falconer Lands of Dalcross | 1 | 1 | £0.2.0 | ||
| James MacIntosh Croy | 3 | 3 | £0.6.0 | ||
| Widow MacIntosh Croy | 2 | 2 | £0.4.0 | ||
| Mr Davidson Cantra for farm of Croy | 2 | 2 | £0.4.0 | ||
| James Dallins in Cantray | 3 | 3 | £0.6.0 | ||
| James Miln Galcantray | 3 | 3 | £0.6.0 | ||
| John Sutherland Mill beeasts [beasts] Galcantray | 2 | 2 | £0.2.0 | ||
| Mr Davidson in Cantray | 2 | 2 | £0.4.0 | ||
| 77 | 77 | £7.14.0 | |||
| Hugh Edie in Cantray | 2 | 2 | £0.4.0 | ||
| David Davidson Esq of Cantra | 8 | 8 | £0.16.0 |
Transcribe other information
Survey 97
of the Farm HORSE TAX, per 36 Geo. III. Cap. xv.
In the Shire of Inverness From 5th April 1797 to 5th April 1798 By
John Rose Surveyor
Alexander Macrae Asst [Assistant]
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).