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 | Kilmichael Glassy brot. [brought] forward | 116 | 67 | 49 | £7.10.9 | £1.10.1.8 |
| Sept 1797 | Alexander MacKillop low Kirnan | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 |
| Donald McArthur Upper Kirnan | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Donald MacCallum Upper Kirnan | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Donald MacIntayler Dunad | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Hugh MacLachlan Dunad | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Malcom MacDougal Dunad | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| John MacLachlan Dunad | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| John Campbell Drummore | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Neil Lietch Drummore | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Archibald Fisher Nether Rudel | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Angus MacIntaylor Nether Rudel | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Archibald MacIntyre Baroile | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Archibald Gillies Baroile | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John MacBrain Baroile | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Donald MacPhail Baroile | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Campbell Upper Rudel | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| John Blair Upper Rudel | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Donald Black Cuilnochcanoch | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Donald Johnston Cuilnochcanoch | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Archibald Gillies Cuilnochcanoch | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Johnston Cuilnochcanoch | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Donald Campbell of Rudel | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Neil MacNuier Mid Shirvain | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Donald Campbell Mid Shirvain | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| George MacNuier Mid Shirvain | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John MacArthur Upper Shirvain | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Peter Campbell Upper Shirvain | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Dugald McArthur Upper Shirvain | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Alexander Ferguson Upper Shirvain | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| James Rowan Upper Shirvain | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Neil Campbell Upper Shirvain | 4 | 2 | 2 | £0.4.6 | £0.10.8 | |
| Malcom Campbell Upper Shirvain | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| John MKeller Brevallich | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| John MacArthur Brevallich | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Dugald McKellar Brevillich | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Duncan McKellar Brevallich | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Malcom McCail Finnachan | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Duncan McKewn Finnachan | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Dugald Paul Finnachan | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Totals Kilmichael Glassy [Glassary] | 184 | 107 | 77 | £12.0.9 | £2.8.1.8 |
Transcribe other information
HORSE TAX, per 37 Geo. III. Cap. 108. 129
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).