Volume contents
- 1 - Aberdeenshire , Belhevie
- 2 - Aberdeenshire , Foveran
- 4 - Aberdeenshire , Logie
- 5 - Aberdeenshire , Ellon
- 6 - Aberdeenshire , Slains
- 7 - Aberdeenshire , Cruden
- 8 - Aberdeenshire , Peterhead
- 10 - Aberdeenshire , Longside
- 11 - Aberdeenshire , Crimond
- 12 - Aberdeenshire , Loanmay
- 13 - Aberdeenshire , Rathen
- 14 - Aberdeenshire , Fraserburgh
- 15 - Aberdeenshire , Aberdour
- 15 - Aberdeenshire , Pitsligo
- 16 - Aberdeenshire , Tyrie
- 16 - Aberdeenshire , Strichen
- 17 - Aberdeenshire , Old Deer
- 19 - Aberdeenshire , New Deer
- 20 - Aberdeenshire , Monquhitter
- 21 - Aberdeenshire , King Edward
- 22 - Aberdeenshire , Turriff
- 22 - Aberdeenshire , Auchterless
- 23 - Aberdeenshire , Fyvie
- 25 - Aberdeenshire , Methlick
- 26 - Aberdeenshire , Tarves
- 28 - Aberdeenshire , Udny
- 30 - Aberdeenshire , Meldrum
- 31 - Aberdeenshire , Bourtie
- 33 - Aberdeenshire , Kinnellan
- 33 - Aberdeenshire , Kintore
- 35 - Aberdeenshire , Inverurie
- 36 - Aberdeenshire , Daviot
- 37 - Aberdeenshire , Rayne
- 39 - Aberdeenshire , Culsalmond
- 40 - Aberdeenshire , Forgue
- 41 - Aberdeenshire , Drumblade
- 43 - Aberdeenshire , Huntly
- 45 - Aberdeenshire , Gartly
- 47 - Aberdeenshire , Auchindoir
- 48 - Aberdeenshire , Kildrummy
- 49 - Aberdeenshire , Rhynie
- 50 - Aberdeenshire , Kearn
- 51 - Aberdeenshire , Kennethmont
- 52 - Aberdeenshire , Clatt
- 53 - Aberdeenshire , Glenbuchat
- 54 - Aberdeenshire , Leslie
- 55 - Aberdeenshire , Premnay
- 56 - Aberdeenshire , Keithhall
- 57 - Aberdeenshire , Oyne
- 59 - Aberdeenshire , Insch
- 60 - Aberdeenshire , Chapel of Garioch
- 63 - Aberdeenshire , Kemnay
- 63 - Aberdeenshire , New Machar
- 65 - Aberdeenshire , Fintray
- 66 - Aberdeenshire , Dyce
- 67 - Aberdeenshire , Newhills
- 69 - Aberdeenshire , Skene
- 71 - Aberdeenshire , Echt
- 73 - Aberdeenshire , Monymusk
- 74 - Aberdeenshire , Cluny
- 75 - Aberdeenshire , Midmar
- 76 - Aberdeenshire , Tough
- 78 - Aberdeenshire , Keig
- 78 - Aberdeenshire , Alford
- 80 - Aberdeenshire , Tullynessle
- 81 - Aberdeenshire , Forbes
- 81 - Aberdeenshire , Lochel
- 83 - Aberdeenshire , Cushnie
- 84 - Aberdeenshire , Tarland
- 85 - Aberdeenshire , Strathdon
- 87 - Aberdeenshire , Cabrach
- 88 - Aberdeenshire , Glass
- 89 - Aberdeenshire , Cairnie
- 92 - Aberdeenshire , Coldstone
- 93 - Aberdeenshire , Coull
- 94 - Aberdeenshire , Crathie
- 94 - Aberdeenshire , Glenmuick
- 95 - Aberdeenshire , Aboyne
- 96 - Aberdeenshire , Birse
- 98 - Aberdeenshire , Lumphanan
- 99 - Aberdeenshire , Towie
- 100 - Aberdeenshire , Kincardine
- 102 - Aberdeenshire , Drumoak
- 103 - Aberdeenshire , Peterculter
- 104 - Aberdeenshire , Nether Banchory
- 105 - Aberdeenshire , Old Machar
- 107 - Aberdeenshire , Parish totals
- 113 - Argyll , Inveraray and Glenaray
- 113 - Argyll , Lochgoilhead
- 113 - Argyll , Strachur and Stralachlan
- 114 - Argyll , Kilmodan
- 114 - Argyll , Kilfinan
- 115 - Argyll , Dunoon
- 116 - Argyll , Inverchaolain
- 116 - Argyll , Clachan
- 117 - Argyll , Kilean
- 120 - Argyll , Kilkerran
- 122 - Argyll , Kilcolmkiln Kilblaan
- 126 - Argyll , Juran and Colonsay
- 126 - Argyll , Carradale and Skipness
- 126 - Argyll , Kilmeny (Kilmenzie)
- 127 - Argyll , Kilchiaran
- 127 - Argyll , Bowmore
- 127 - Argyll , Kildalton
- 127 - Argyll , Kilmichael Glassary
- 130 - Argyll , North and South Knapdale
- 130 - Argyll , Kilmartin
- 131 - Argyll , Kilmartin
- 132 - Argyll , Craignish
- 134 - Argyll , Melford and Kilninver
- 135 - Argyll , Kilchattan and Kilbrandon
- 136 - Argyll , Kilmore and Kilbride
- 137 - Argyll , Kilchrenan and Dalavich
- 138 - Argyll , Glenorchy and Inishail
- 140 - Argyll , Ardchattan and Muckairn
- 141 - Argyll , Appin and Lismore
- 142 - Argyll , Kinguloch and Kilmalie
- 142 - Argyll , Pennygown and Torosay
- 142 - Argyll , Coll and Tiree
- 142 - Argyll , Kilmore and Kilninian
- 142 - Argyll , Ardnamurchan and Sunart
- 142 - Argyll , Kilvickeon and Kilfinichen
- 143 - Argyll , Parish totals
- 145 - Ayrshire , St Quivox
- 146 - Ayrshire , Monkton
- 149 - Ayrshire , Kilmarnock
- 159 - Ayrshire , Newmilns
- 164 - Ayrshire , Fenwick
- 168 - Ayrshire , Largs
- 171 - Ayrshire , Kilbride
- 174 - Ayrshire , Ardrossan
- 176 - Ayrshire , Stevenston
- 178 - Ayrshire , Kilwinning
- 182 - Ayrshire , Dalry
- 187 - Ayrshire , Kilbirnie
- 190 - Ayrshire , Beith
- 196 - Ayrshire , Dunlop
- 199 - Ayrshire , Kilmaurs
- 201 - Ayrshire , Stewarton
- 207 - Ayrshire , Dreghorn
- 209 - Ayrshire , Irvine
- 210 - Ayrshire , Dundonald
- 212 - Ayrshire , Stair
- 214 - Ayrshire , Sorn
- 216 - Ayrshire , Mauchline
- 218 - Ayrshire , Tarbolton
- 222 - Ayrshire , Craigie
- 224 - Ayrshire , Riccarton
- 226 - Ayrshire , Symington
- 228 - Ayrshire , Ochiltree
- 230 - Ayrshire , Old Cumnock
- 233 - Ayrshire , Muirkirk
- 234 - Ayrshire , Auchinleck
- 236 - Ayrshire , New Cumnock
- 238 - Ayrshire , Coylton
- 241 - Ayrshire , Kirkoswald
- 243 - Ayrshire , Ballantrae
- 245 - Ayrshire , Colmonell
- 248 - Ayrshire , Barr
- 250 - Ayrshire , Girvan
- 254 - Ayrshire , Dailly
- 256 - Ayrshire , Straiton
- 258 - Ayrshire , Kirkmichael
- 260 - Ayrshire , Maybole
- 263 - Ayrshire , Dalrymple
- 264 - Ayrshire , Dalmellington
- 267 - Ayrshire , Parish totals
| Date | Masters/mistresses names | Number of horses | Horses liable in duty | Horses not liable | Duty | 20% per 37 George III |
|---|---|---|---|---|---|---|
| Bethelvie Parish | ||||||
| 26 Jul 1797 | Mr Harvie Pottertown | 5 | 4 | 1 | £0.9.0 | £0.1.9.6 |
| Mr Scott Eaggie | 10 | 6 | 4 | £0.13.6 | £0.2.8.4 | |
| Mr Turner of Mennie | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Mr Forsyth Minr [Minister] | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Mr James Andrews Sheils | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Alexander Fiddes Smithyburn | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| James Hunter Middle Ardo | 6 | 4 | 2 | £0.9.0 | £0.1.9.6 | |
| Mr Fiddes Darrahill | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| John Milne Gateside | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| Mr John Lumsden Overhill | 8 | 5 | 3 | £0.11.3 | £0.2.3.0 | |
| Mr Robert Davidson Leytown | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Thomas Skene Black dog | 4 | 3 | 1 | £0.6.9 | £0.1.4.2 | |
| David Brown Westerhatton | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| William Stephen Millden | 8 | 6 | 2 | £0.13.6 | £0.2.8.4 | |
| James Catto Mains of orrack | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Andrew Tillyrye South orrack | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| John Cruickshank South orrack | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| John Thom Pattens | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| John Binge Pattens | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| James Webster Mains of Mennie | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Alexander Rannie Coat hill | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Thomas Meston Laingseat | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Ritchie Mill of Pottertown | 5 | 3 | 2 | £0.6.9 | £0.1.4.2 | |
| David Kemp Ballmeddie | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Mrs Reid Muirtown | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Alexander Weyness White Cairns | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| Alexander Stables Easter Craigie | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| George Lyon Wester Craigie | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| 97 | 64 | 33 | £7.4.0 | £1.8.9.6 |
Transcribe other information
1 Aberdeenshire
Survey of the Duties Ariseing within the County of Aberdeen from the 5th of July 1797 to
5th April 1798 on Draught HORSE TAX, per 37 Geo. III. Cap. 108 by Charles Farquharson
Surveyor
Scottish Exchequer (Tax Records), Farm horse tax - Volume 7 - Counties (Aberdeen - Ayr) (see 'More info' for county details), E326/10/7
Volume 7 contains farm horse tax information on the following counties: Aberdeenshire, Argyll and Ayrshire.
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).