, 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=98){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 | James Gordon Miller Cantra | 1 | 1 | £0.2.0 | |
| William Fraser Farm of Dallulich | 4 | 4 | £0.8.0 | ||
| John MacPherson Dallulich | 1 | 1 | £0.2.0 | ||
| Donald Fraser Dallulich | 1 | 1 | £0.2.0 | ||
| Donald Fraser Strathnairn | 1 | 1 | £0.2.0 | ||
| John MacBean Craggie | 1 | 1 | £0.2.0 | ||
| Donald Fraser Craggie | 1 | 1 | £0.2.0 | ||
| John Fraser Craggie | 1 | 1 | £0.2.0 | ||
| Alexander Fraser Lands of Dunmaglass | 1 | 1 | £0.2.0 | ||
| Lachlan Macpherson Lands of Dunmaglass | 1 | 1 | £0.2.0 | ||
| Lachlan MacIntosh Lands of Dunmaglass | 1 | 1 | £0.2.0 | ||
| 6 Jul 1797 | Captain MacQueen Corryburgh | 5 | 5 | £0.10.0 | |
| Ineas MacIntosh of MacIntosh | 6 | 6 | £0.12.0 | ||
| William MacGillivary Dalmagarry | 2 | 2 | £0.4.0 | ||
| Allan MacIntosh Dalmagarie | 2 | 2 | £0.4.0 | ||
| John MacBean Tordarroch | 2 | 2 | £0.4.0 | ||
| William MacBean in Craggie | 1 | 1 | £0.2.0 | ||
| Alexander Fraser Faille for his two farms | 6 | £0.12.0 | |||
| Donald MacPherson Lairg | 1 | 1 | £0.2.0 | ||
| John Calder little Millburn Faille | 1 | 1 | £0.2.0 | ||
| Alexander Munro Mains of Faillie | 3 | 3 | £0.6.0 | ||
| James MacIntosh Esqr of Farr | 4 | 4 | £0.8.0 | ||
| Mr William Fraser Aldourie | 5 | 5 | £0.10.0 | ||
| Donald MacBean Brinbeg Aberarder | 2 | 2 | £0.4.0 | ||
| Mr William MacIntosh Elrich | 4 | 4 | £0.8.0 | ||
| James Rose Farmer Aberarder | 2 | 2 | £0.4.0 | ||
| William Macdonald Daviot | 1 | 1 | £0.2.0 | ||
| Mr MacGillivary of Daviot | 4 | 4 | £0.8.0 | ||
| Mr Gordon Minister Daviot | 2 | 2 | £0.4.0 | ||
| Widow Sinclair Daluin Gask | 1 | 1 | £0.2.0 | ||
| Donald Sinclair Miller Gask | 1 | 1 | £0.2.0 | ||
| Donald Hood Gask | 1 | 1 | £0.2.0 | ||
| 1797 | Forward | 77 | 77 | £7.14.0 | |
| 148 | 148 | £14.16.0 | |||
| 16/132 | |||||
| John or Hain [Iain] Fraser Strathnairn | 1 | 1 | £0.2.0 |
Transcribe other information
98 P. [Page] 2nd [Second]
HORSE TAX, Per 36 Geo. III Cap. xv.
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).