, 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=32){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 |
|---|---|---|---|---|---|---|
| 2 Sep 1797 | Mr Lumsden Barra | 4 | 4 | £0.9.0 | £0.1.9.6 | |
| John Reid Mains of Barra | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Alexander Smith Kirktown | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Alexander Philip Westerhouses | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| John Strachan Lochend | 4 | 3 | 1 | £0.6.9 | £0.1.4.2 | |
| John Rolly Wauke Mill | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| George Clark Mill of Bourty | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John MGummrie Ford Ellis | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Andrew Gibson Redhouse | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Murray Little Mill | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Alexander Robb Brupton | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| James Glenny Mill of Collyhill | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Robert Mearns Old Bourty | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| William Crombie Old Bourty | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Alexander Melven Smithy Croft | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| William Allardyce Hillbrae | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William Smith Laul Side | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Slorach Airyhillock | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| James Booth Airyhillock | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Andrew Sangster Haughs | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Mr Niven Pitgavenie | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Mrs Cook Thorntown | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Duncan Blockhouse | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| William Birnie Greenfoord | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| William Leith Backhill | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| John Kirkton Kingoodie | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Thomas Simpson Kingoodie | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Christan Milne Kingoodie | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Clark Mill of Kingoodie | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Buchan Houff | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| John Gordon Mill of Blair | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| 84 | 70 | 14 | £7.17.6 | £1.11.6.0 | ||
| Bourty Parish Brot [Brought]over | 16 | 13 | 3 | £1.9.3. | £0.5.10.2 |
Transcribe other information
32nd
Transcriber's notes
MGummrie: An unusual name. Could this be an old way of spelling Montgomery?
William Smith Lawl Side: Modern name 'Lowhillside'
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).