, Farm horse tax - Volume 7 - Counties (Aberdeen - Ayr) (see 'More info' for county details), E326/10/7&destination=/virtual-volumes/volume-images/volume_data-E326-10-7/REX01666?image_number=117){kind=link}
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 |
|---|---|---|---|---|---|---|
| August 1797 | Clachan brt [brought] forward | 45 | 30 | 15 | £3.7.6 | £0.15.6.0 |
| John Curry Ranachan | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Gilbert MacEwing Carnbeg | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Archibald MacGill Carnbeg | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Peter Gilchrist Carnmore | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Duncan MacGill Carnmore | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| James Darroch Carnmore | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Archibald Curry Carnmore | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| Rob MacCook Carnmore | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| John MacAlelester Carnmore | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Neil MacEachern Kilmichael | 5 | 3 | 2 | £0.6.9 | £0.1.4.2 | |
| Duncan MacKinlay Kilmichael | 5 | 4 | 1 | £0.9.0 | £0.1.9.6 | |
| Daniel Hamilton Kilmichael | 5 | 2 | 3 | £0.4.6 | £0.0.10.8 | |
| Duncan Cochran Kilmichael | 5 | 2 | 3 | £0.4.6 | £0.0.10.8 | |
| Peter MacFarlan Glauchendunan | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Archibald MacEachern Glauchendunan | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| George Murray Achnacloan | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Archibald MacNicoll Gartveich | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| Cap [Captain] MacNeil of Dunmore | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Cap [Captain] Campbell of Kilberry | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Cap [Captain MacAlester of Loup | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| 108 | 70 | 38 | £7.17.6 | £0.1.11.6 | ||
| Killean | ||||||
| David Stewart Refluech | 7 | 3 | 4 | £0.6.9 | £0.1.4.2 | |
| Peter Hyndman No [North] Runaherin | 2 | 2 | £0.4.6 | £0.0.5.4 | ||
| Neil MacCallum North Runaherin | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Stewart North Runaherin | 1 | 2[1] | £0.2.3 | £0.0.5.4 | ||
| Duncan Black North Runaherin | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Archibald Mac Murachy North Runaherin | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Archibald MacQuilken North Runaherin | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| Neil MacFatter North Runaherin | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| Duncan MacKinlay | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| John MacLean North Runaherin | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Walker Upper Dunaskerry | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John MacConnay Dunaskerry | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William MacKinnon Gartanan | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Hector MacLean Nether Dunaskerry | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| John MacPherson Gortansan | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Donald MacKinnon Gortansan | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| Donald Sellar Ulladel | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| Carry forward | 49 | 34 | 15 | £3.16.6 | £0.15.3.6 |
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).