, 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=123){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 |
|---|---|---|---|---|---|---|
| 1797 | Kilcolmkiln & Kilblaan brt [brought] forward | 27 | 20 | 7 | £2.5.0 | £0.9.0.0 |
| Neil Conly Cantaig | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| Archiebald MacKay Endle | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| William MacFarlan Polwillen | 5 | 3 | 2 | £0.6.9 | £0.1.4.2 | |
| John Reid Polwillen | 6 | 4 | 2 | £0.9.0 | £0.1.9.6 | |
| William Hughes Benton Polwillen | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| James Hall Polwillen | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| John Curry Machririach | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| John McCoag South Machririach | 5 | 4 | 1 | £0.9.0 | £0.1.9.6 | |
| Peter Brolichan South Machririach | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| Neil Mcgechie Knockmurra | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| John Odrain Knockmurra | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Neil MacCoag Pentachline | 5 | 3 | 2 | £0.6.9 | £0.1.4.2 | |
| Angus Mackerral Kilmashenachan | 4 | 3 | 1 | £0.6.9 | £0.1.4.2 | |
| Malcom MacKeachern Kilmashenachan | 4 | 3 | 1 | £0.6.9 | £0.1.4.2 | |
| Niven Turner Pennyserach | 4 | 3 | 1 | £0.6.9 | £0.1.4.2 | |
| John MacKerral Brunerigan | 7 | 5 | 2 | £0.11.3 | £0.2.3.0 | |
| John Picken Machriemore | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| Thomas Brown Machriemore | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| Edward Brown Machriemore | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| John Greenlees Machriebeg | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| William Wallace Machriebeg | 5 | 4 | 1 | £0.9.0 | £0.1.9.6 | |
| Duncan MacRonach Keel | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Donald Shaw Keel | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Duncan MacNaughtan Gartvaich | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Douglas MacNaughtan Gartvaich | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Andrew Breakenridge Carskey | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| David Hoggart Carskey | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Neil MacNaughton Lephinstran | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| John MacNicol Drummanach | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James MacGechie Baliveanan | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Duncan MacNaughton Baliveanan | 4 | 3 | 1 | £0.6.9 | £0.1.4.2 | |
| J Smith Glenegadel | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Duncan MacMillan Cuilinlongart | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Alexander MacMillan Cuilinlongart | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| Neil Gilchrist Gartenosaig | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| Carry forward | 158 | 131 | 27 | £14.14.9 | £2.18.11.4 | |
| John MacGechie Lailt | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Neil MacNaughton Carin | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| Thomas MacNaughtan Drumnavulen | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Duncan MacNeil Ormsary | 3 | 3 | £0.6.9 | £0.1.4.2 |
Transcribe other information
123
HORSE TAX, per 37 Geo. III. Cap. 108
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).