, 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=99){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 |
|---|---|---|---|---|---|
| Alexander Collie Dorris | 4 | 4 | £0.8.0 | ||
| David MacBean Woodend Kinchyla | 1 | 1 | £0.2.0 | ||
| James Rhind Kinchyla | 1 | 1 | £0.2.0 | ||
| Mrs MacGillivray of Clunes | 2 | 2 | £0.4.0 | ||
| Mrs MacBean Woodend | 2 | 2 | £0.4.0 | ||
| Thomas Fraser Woodend | 2 | 2 | £0.4.0 | ||
| John MacIntosh Lower Culaird | 2 | 2 | £0.4.0 | ||
| Thomas Wilson Bona | 3 | 3 | £0.6.0 | ||
| Francis MacBean Baladach Borlum | 1 | 1 | £0.2.0 | ||
| James Fraser Balrach | 2 | 2 | £0.4.0 | ||
| Francis MacBean Rinpoul | 4 | 4 | £0.8.0 | ||
| John MacBean Balrach | 1 | 1 | £0.2.0 | ||
| Donald MacKenzie Midletown | 1 | 1 | £0.2.0 | ||
| Alexander MacGillivray KerrochIhnach | 1 | 1 | £0.2.0 | ||
| Mrs Chisholm Smith Scanaport | 1 | 1 | £0.2.0 | ||
| Alexander Urquart Scanaport | 1 | 1 | £0.2.0 | ||
| Mr Macmillican Dorris | 1 | 1 | £0.2.0 | ||
| 07 Jul 1797 | Mr James Macpherson Ardersier | 8 | 8 | £0.16.0 | |
| Captain MacDonald Balspandan | 4 | 4 | £0.8.0 | ||
| Dr [Doctor] Roy Fort George | 2 | 2 | £0.4.0 | ||
| Mr Bennet for Freetown | 4 | 4 | £0.8.0 | ||
| Mr James Alves Connage | 4 | 4 | £0.8.0 | ||
| 08 Jul 1797 | Robert Fletcher Campbelltown | 1 | 1 | £0.2.0 | |
| Alexander Grant Merch [Merchant] Campbelltown | 1 | 1 | £0.2.0 | ||
| William Tolmie Vintner Campbelltown | 1 | 1 | £0.2.0 | ||
| George Thoburn Leichfield | 2 | 2 | £0.4.0 | ||
| Revd [Reverend] Mr Campbell Ardersier | 3 | 3 | £0.6.0 | ||
| Mrs Fraser Hillhead Ardersier | 8 | 8 | £0.16.0 | ||
| John Fraser Campbelltown | 1 | 1 | £0.2.0 | ||
| James MacDonald Campbelltown | 1 | 1 | £0.2.0 | ||
| John Dunbar Miller | 1 | 1 | £0.2.0 | ||
| 1797 | Forward | 148 | 148 | £14.16.0 | |
| 223 | 223 | £22.6.0 | |||
| 6 July 1797 | Mrs Clark Dorris | 2 | 2 | £0.4.0 | |
| 7 Sep 1797 | Mr Davidson of Cantra for Flichity | 2 | 2 | £0.4.0 |
Transcribe other information
P. [Page] 3.
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).