, 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=138){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 |
|---|---|---|---|---|---|---|
| Sep 1797 | Duncan Sinclair Kilmun | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Donald Dewar Kilmun | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John MacNicol Achachenna | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| Donald Sinclair Annat | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Peter Sinclair Annat | 1 | 1 | £0. 2. 3 | £0. 0. 5.4 | ||
| Peter MacArthur Banachennar | 1 | 1 | £0. 2. 3 | £0. 0. 5.4 | ||
| Dugald Fletcher Banachennar | 1 | 1 | £0. 2. 3 | £0. 0. 5.4 | ||
| Peter MacAlpin Banachennar | 1 | 1 | £0. 2. 3 | £0. 0. 5.4 | ||
| John McIintyre Sons Banachennar | 1 | 1 | £0. 2. 3 | £0. 0. 5.4 | ||
| John McIntyre Sons Banachennar | 1 | 1 | £0. 2. 3 | £0. 0. 5.4 | ||
| Neil MacIntyre Banachennar | 1 | 1 | £0. 2. 3 | £0. 0. 5.4 | ||
| Duncan Sinclair Banachennar | 2 | 2 | £0. 4. 6. | £0.0.10.8 | ||
| Archibald MacCalman of Dusaig | 5 | 2 | 2 | £0. 4. 6. | £0.0.10.8 | |
| Archibald Munro Bannalien | 2 | 2 | £0. 4. 6 | £0. 0. 5.4 | ||
| Alexander Campbell Boumaddy | 2 | 2 | £0. 4. 6 | £0.0.10.8 | ||
| James Campbell Drumdanach | 1 | 1 | £0. 2. 3 | £0.0. 5.4 | ||
| Donald MacNicol Dunen | 2 | 1 | 1 | £0. 2. 3 | £0.0.5.4 | |
| Dougald Bon Dunen | 2 | 1 | 1 | £0. 2. 3 | £0.0.5.4 | |
| Peter McKellar Dunen | 2 | 1 | 1 | £0. 2. 3 | £0.0.5.4 | |
| Neil MacArthur Dunen | 2 | 1 | 1 | £0. 2. 3 | £0.0.5.4 | |
| Neil MacArthur Kaims | 1 | 1 | £0. 2. 3 | £0.0.5.4 | ||
| Peter MacArthur Kaims | 1 | 1 | £0. 2. 3 | £0.0.5.4 | ||
| Archibald MacArthur Kaims | 1 | 1 | £0. 2. 3 | £0.0.5.4 | ||
| James Fisher Kaims | 1 | 1 | £0. 2. 3 | £0.0.5.4 | ||
| Peter McKellar Blaigour | 1 | 1 | £0. 2. 3 | £0.0.5.4 | ||
| Duncan MacNeil Blaigour | 1 | 1 | £0. 2. 3 | £0.0.5.4 | ||
| John MacArthur Blaigour | 1 | 1 | £0. 2. 3 | £0.0.5.4 | ||
| Dugald McNeil Bonaleth | 2 | 1 | 1 | £0. 2. 3 | £0.0.5.4 | |
| Angus Sinclair Bonaleth | 2 | 1 | 1 | £0. 2. 3 | £0.0.5.4 | |
| John McKellar Kilmachour | 2 | 1 | 1 | £0. 2. 3 | £0.0.5.4 | |
| John Carsude Kilmachour | 2 | 1 | 1 | £0. 2. 3 | £0.0.5.4 | |
| Capt. [Captain] Duncan McTavish Cruachan | 2 | 2 | £0.4. 6 | £0.0.10.8 | ||
| Glenorchy and Inishail | ||||||
| Alexander Campbell Achlean | 7 | 4 | 3 | £0.9.0 | £0.1.9.6 | |
| John Dochard Dalmally | 2 | 2 | £0.4. 6 | £0.0.10.8 | ||
| Cap. [Captain] R Campbell Osaig | 4 | 2 | 2 | £0.4. 6 | £0.0.10.8 | |
| Cap. [Captain] James Campbell Corygoil | 5 | 2 | 3 | £0.4. 6 | £0.0.10.8 | |
| Alexander MacNicoll Luaoch | 2 | 2 | £0. 4. 6 | £0 0.10.8 | ||
| Peter Campbell Cartles | 2 | 1 | 1 | £0.4.6 | £0.0.10.8 | |
| Carry forward | 22 | 13 | 9 | £1.9.3 | £0.5.4 | |
| 1797 | Kilchrennan and Dalavich bt [brought] forward | 19 | 16 | 3 | £1.16.0 | £0.7.2.4 |
| 69 | 54 | 15 | £6.1.6 | £1.4.3.6 |
Transcribe other information
26
138 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).