, 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=137){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 | Kilmore & Kilbride brt [Brought] forward | 19 | 19 | £2.2.9 | £0.8.6.6 | |
| Sept 1797 | Malcom MacIntyre Nether Lerags | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Colin MacDougall Nether Lerags | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Livingston Nether Lerags | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Charles McLullich Nether Ardinan | 2 | 2 | £0.4.6 | £0.0.10.2 | ||
| John McInnish Upper Ardinan | 2 | 2 | £0.4.6 | £0.0.10.2 | ||
| John MacNiven Strontoiler | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Alexander McArthur Strontoiler | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John MacPhail Strontoiler | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Archibald MacCallum | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John MacIntyre Moleig | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Dugald MacDougal Moleig | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Hugh McDougal Moleig | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John MacCoag Moleig | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Livingston Dunach | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Kenneth McConnacher Dunach | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Lachlan Paterson Dunach | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Duncan McNeil Dunach | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Duncan McDougal Dunach | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Allan McLullich Dunach | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John MacNaughtan Soroba | 2 | 2 | £0.4.6 | £0.0.10.2 | ||
| Dr [Doctor] MacLean Craigentaggart | 2 | 2 | £0.4.6 | £0.0.10.2 | ||
| 48 | 48 | £5.8.0 | £1.1.7.2 | |||
| Kilchrenan & Dalavich | ||||||
| Donald Campbell of Sonachan | 4 | 2 | 2 | £0.4.6 | £0.0.10.2 | |
| David Campbell of Comby | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Duncan MacIntyre Inverinan | 2 | 2 | £0.4.6 | £0.0.10.2 | ||
| John MacIntyre Inverinan | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Mrs Lawson Inverinan | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James MacIntyre Inverinan | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Archibald MacIntyre Fernoch | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Duncan MacCaill Fernoch | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Archibald McIntyre Sen [Senior] Fernoch | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Duncan McIntyre Fernoch | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Angus Campbell Fernoch | 2 | 2 | £0.4.6 | £0.0.10.2 | ||
| John MacDougal Fernoch | 2 | 2 | £0.4.6 | £0.0.10.2 | ||
| Carry forward | 19 | 16 | 3 | £1.16.0 | £0.7.2.4 |
Transcribe other information
5
HORSE TAX, per 37 Geo. III. Cap. 108. 137
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).