, 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=131){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 | Kilmartin brot [brought] forward | 44 | 28 | 16 | £3.3.0 | £0.12.7.2 |
| Sep 1797 | Archibald Gillies Ardefuir | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 |
| Malcolm Gillies Ardefuir | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Gilbert Brown Ardefuir | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Duncan MacCallum Glencarn | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Duncan MacAlpin Glencarn | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| John Dewar Glencarn | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Archibald Campbell Glencarn | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Archibald MacIntyre Achachran | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Donald MacCaill Achachran | 2 | 1 | 1 | £0.2.3. | £0.0.5.4 | |
| Colin Malcolm Poltalloch | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Gillies Achvean | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| John MacArthur Achvean | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Alexander MacKenzie Achvean | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Malcolm Gillies Achvean | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Neil Dewar Kilmartin | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Donald Gillies Kilmartin | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Donald Gillies Largiehead | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Donald Dewar Largiehead | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Archibald McCallum Largiehead | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Donald McKenzie Largiehead | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Hugh McCallum Sallachary | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| John Crawford Sallachary | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Dugald Morrison Tibertich | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| William Lietch Tibertich | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Alexander Campbell Tibertich | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Archibald Livingston Tibertich | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Archibald MacKellar Nether Finacharn | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Dugald MacKellar Nether Finacharn | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| William MaCallum Nether Finacharn | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Robert Campbell Nether Finacharn | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Dugald McKellar Garvalt | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| Archibald MacIntyre Glasvar | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Colin Davies Torranmore | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Neil MacVean Glennan | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Hugh MacLellan Glennan | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Peter McGregor Glennan | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Carry forward | 117 | 68 | 49 | £7.13.0 | £1.10.7.2 | |
| John Gillies Kilmartin | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 |
Transcribe other information
131
HORSE TAX, per 37 Geo. III. Cap. 108
Transcriber's notes
Lergichrach may just be Lergichreach.
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).