, 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=125){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 br [brought] forward | 287 | 243 | 44 | £27.6.9 | £5.9.4.2 |
| Aug 1797 | Jannet Hughie Brackled | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 |
| Neil Gleeming Killereven | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Andrew Ferguson Killereven | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Andrew Ralston Knockstaplebeg | 4 | 3 | 1 | £0.6.9 | £0.1.4.2 | |
| John Greenlees Laigh Gartlorskin | 4 | 3 | 1 | £0.6.9 | £0.1.4.2 | |
| Robert Greenlees Laigh Gartlorskin | 3 | 3 | £0.6.9 | £0.1.4.2. | ||
| William Ralston Dalbrey | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Gavin Ralston Dalbrey | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| James Nelson Balebrunan | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Kell Balebrunan | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| George Campbell Kerafeur | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Angus MacMath Legnahavel | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| David Watson Legnahavel | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Brown Homestone | 4 | 3 | 1 | £0.6.9 | £0.1.4.2 | |
| Donald MacQuilkan Kilchibarrich | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| Edward MacEachern Kilchannich | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| James MacLarty Ganachy | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Donald MacMillan Ganachy | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Duncan Arnot Achincorvie | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Donald MacNeilage Achincorvie | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Lach Brolichan Achinchert | 4 | 3 | 1 | £0.6.9 | £0.1.4.2 | |
| John MacNair Belloch | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Mathew Clark Belloch | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Robert Cray High Tirfergus | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Agnes Ryburn High Tirfergus | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Thomas Wallace High Tirfergus | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Donald Munro Mid Tirfergus | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John MacEachern Tirfergus | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James MacCallum Torchillen | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John MacBoag Drumlemmen | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William Ryburn Drumlemmen | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Ryburn Drumlemmen | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Peter Clark Drumlemmen | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| William Christie Manager of Coalworks Drumlemmen | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| John Languili Kilkivan | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| Charles Kellie Machrihanish | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| Malcom Kellie Machrihanish | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| Archibald MacNeil Machrihanish | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| Peter MacMath Machrihanish | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| William Armour Tradigill | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| William Colvill Tradigell | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Carry Forward | 398 | 341 | 57 | 38.7.3 | £7.13.5.4 |
Transcribe other information
Page 12
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).