Volume contents
- 1 - Banffshire , Kirkmichael
- 4 - Banffshire , Inveravon
- 7 - Banffshire , Aberlour
- 9 - Banffshire , Boharm
- 10 - Banffshire , Cairnie
- 10 - Banffshire , St Fergus
- 11 - Banffshire , Old Deer
- 12 - Banffshire , Alvah
- 14 - Banffshire , Fordyce
- 17 - Banffshire , Gamrie
- 20 - Banffshire , Boyndie
- 23 - Banffshire , Deskford
- 23 - Banffshire , Forgland
- 24 - Banffshire , Rothiemay
- 24 - Banffshire , Glass
- 28 - Banffshire , Belly
- 30 - Banffshire , Keith
- 34 - Banffshire , Grange
- 38 - Banffshire , Banff
- 39 - Banffshire , Marnoch
- 44 - Banffshire , Mortlach
- 50 - Banffshire , Inverkeithny
- 52 - Banffshire , Rathven
- 61 - Berwickshire , Foulden
- 61 - Berwickshire , Mordington
- 61 - Berwickshire , Eymouth
- 62 - Berwickshire , Ayton
- 63 - Berwickshire , Coldingham
- 66 - Berwickshire , Cocksburnpath
- 67 - Berwickshire , Longformacus
- 67 - Berwickshire , Abbey St Bathans
- 67 - Berwickshire , Cranshaws
- 68 - Berwickshire , Bunkle
- 68 - Berwickshire , Chirnside
- 69 - Berwickshire , Hutton
- 70 - Berwickshire , Ladykirk
- 71 - Berwickshire , Swinton
- 72 - Berwickshire , Whitsome
- 72 - Berwickshire , Edrom
- 73 - Berwickshire , Duns
- 75 - Berwickshire , Langton
- 76 - Berwickshire , Polwarth
- 77 - Berwickshire , Coldstream
- 77 - Berwickshire , Fogo
- 79 - Berwickshire , Eccles
- 81 - Berwickshire , Greenlaw
- 83 - Berwickshire , Gordon
- 84 - Berwickshire , Westruther
- 84 - Berwickshire , Legerwood
- 85 - Berwickshire , Channelkirk
- 86 - Berwickshire , Lauder
- 88 - Berwickshire , Earlston
- 89 - Berwickshire , Mertoun
- 90 - Berwickshire , Nenthorn
- 91 - Berwickshire , Parish totals
- 93 - Buteshire , Kingarth
- 96 - Buteshire , Parish totals
- 96 - Buteshire , Cumbraes
- 96 - Buteshire , Kilmory
- 96 - Buteshire , Kilbride
- 99 - Caithness-shire , Dunnet
- 99 - Caithness-shire , Bower
- 99 - Caithness-shire , Canisbay
- 100 - Caithness-shire , Halkirk
- 100 - Caithness-shire , Latheron
- 101 - Caithness-shire , Reay
- 101 - Caithness-shire , Olrig
- 102 - Caithness-shire , Thurso
- 103 - Caithness-shire , Watten
- 103 - Caithness-shire , Wick
- 104 - Caithness-shire , Parish totals
- 107 - Clackmannanshire , Alloa
- 110 - Clackmannanshire , Clackmannan
- 114 - Clackmannanshire , Logie
- 115 - Clackmannanshire , Tillicoultry
- 116 - Clackmannanshire , Dollar
- 118 - Clackmannanshire , Parish totals
- 123 - Cromarty , Cromarty
- 123 - Cromarty , Cullicudden
- 124 - Cromarty , Fodderty
- 124 - Cromarty , Logie
- 124 - Cromarty , Parish totals
- 124 - Cromarty , Kilmuir Easter
- 127 - Dunbartonshire , Cumbernauld
- 130 - Dunbartonshire , Kirkintilloch
- 134 - Dunbartonshire , East Kilpatrick
- 136 - Dunbartonshire , West Kilpatrick
- 138 - Dunbartonshire , Cardross
- 141 - Dunbartonshire , Row
- 142 - Dunbartonshire , Rosneath
- 144 - Dunbartonshire , Luss
- 144 - Dunbartonshire , Arrochar
- 146 - Dunbartonshire , Bonhill
- 147 - Dunbartonshire , Kilmarnock
- 147 - Dunbartonshire , Kilmaronock
- 151 - Dunbartonshire , Parish totals
- 155 - Dumfriesshire , Holywood
- 157 - Dumfriesshire , Dunscore
- 161 - Dumfriesshire , Keir
- 164 - Dumfriesshire , Glencairn
- 168 - Dumfriesshire , Tynron
- 170 - Dumfriesshire , Penpont
- 172 - Dumfriesshire , Kirkconnel
- 175 - Dumfriesshire , Sanquhar
- 177 - Dumfriesshire , Durisdeer
- 181 - Dumfriesshire , Morton
- 183 - Dumfriesshire , Closeburn
- 188 - Dumfriesshire , Kirkmahoe
- 192 - Dumfriesshire , Tinwald
- 195 - Dumfriesshire , Kirkmichael
- 197 - Dumfriesshire , Johnstone
- 200 - Dumfriesshire , Kirkpatrick
- 202 - Dumfriesshire , Moffat
- 205 - Dumfriesshire , Wamphray
- 206 - Dumfriesshire , Hutton
- 208 - Dumfriesshire , Drysdale
- 213 - Dumfriesshire , Applegarth
- 215 - Dumfriesshire , Lochmaben
- 219 - Dumfriesshire , Torthorwald
- 221 - Dumfriesshire , Mousewald
- 223 - Dumfriesshire , Dalton
- 226 - Dumfriesshire , St Mungo
- 228 - Dumfriesshire , Tundergarth
- 230 - Dumfriesshire , Middlebie
- 234 - Dumfriesshire , Hoddom
- 238 - Dumfriesshire , Kirkpatrick Fleming
- 242 - Dumfriesshire , Halfmorton
- 244 - Dumfriesshire , Langholm
- 247 - Dumfriesshire , Westerkirk
- 248 - Dumfriesshire , Eskdalemuir
- 250 - Dumfriesshire , Ewes
- 250 - Dumfriesshire , Canonbie
- 258 - Dumfriesshire , Gretna
- 264 - Dumfriesshire , Dornock
- 268 - Dumfriesshire , Annan
- 270 - Dumfriesshire , Cummertrees
- 275 - Dumfriesshire , Ruthwell
- 278 - Dumfriesshire , Caerlaverock
- 281 - Dumfriesshire , Dumfries
- 284 - Dumfriesshire , Parish totals
| Date | Masters/mistresses names | Number of horses | Horses liable in duty | Horses not liable | Duty | 20% per 37 George III |
|---|---|---|---|---|---|---|
| Archibald Innes Akenwall | 2 | 2 | £0.4.6 | £0.10.8 | ||
| James Milne Akenwall | 2 | 2 | £0.4.6 | £0.10.8 | ||
| Thomas Russell Akenwall | 3 | 2 | 1 | £0.4.6 | £0.10.8 | |
| Alexander Russell Akenwall | 3 | 2 | 1 | £0.4.6 | £0.10.8 | |
| James Watt Akenwall | 2 | 2 | £0.4.6 | £0.10.8 | ||
| George Milne Burntoun | 2 | 2 | £0.4.6 | £0.10.8 | ||
| James Smith Little Pitlurg | 2 | 2 | £0.4.6 | £0.10.8 | ||
| James Smith Ardienanach | 2 | 2 | £0.4.6 | £0.10.8 | ||
| John Stronach Newtack | 1 | 1 | £0.2.3 | £0.5.4 | ||
| 2 Sept 1797 | Brot. [Brought] Over | 510 | 395 | 115 | £44.8.9 | £8.17.9.0 |
| 11 Aug 1797 | Cairny Parish | |||||
| 4 Sept 1797 | St Fergus Parish | |||||
| Alexander Ougston Southessy | 6 | 4 | 2 | £0.9.0 | £0.1.9.6 | |
| Thomas Ougston Southessy | 6 | 4 | 2 | £0.9.0 | £01.9.6 | |
| William Anderson Edny | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Doctor Anderson Old Kirktoun | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| George Anderson Blackwater | 5 | 2 | 3 | £0.4.6 | £0.0.10.8 | |
| John Booth Mains Inverugy | 6 | 3 | 3 | £0.6.9 | £0.1.4.2 | |
| Robert Bruce Overhill | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Peter Booth Brusyhill | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Andrew Boyce Kinlock | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Joseph Booth Mercht [Merchant] Kirktown | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Alexander Chambers Pittburn | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Revd [Reverend] Mr Craigie | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Clark Neithor Hills | 6 | 4 | 2 | £0.9.0 | £0.1.9.6 | |
| Robert Chalmers South Essy | 5 | 3 | 2 | £0.6.9 | £0.1.4.2 | |
| George Curry Overhill | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William Cassie Dykenook | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| John Duncan Barnyards | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Hugh Gilbert Pittburn | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Glenny Midle Essy | 2 | 2 | £0.4.6 | £0.0.10.4 | ||
| Carried forward | 591 | 454 | 137 | £51.1.6 | £10.4.3.6 |
Transcribe other information
10th Rothy [Rothiemay] Parish
HORSE TAX, per 36 Geo. III. Cap. xv.
Scottish Exchequer (Tax Records), Farm horse tax - Volume 8 - Counties (Banff - Dunbarton) (see 'More info' for county details), E326/10/8
Volume 8 contains farm horse tax information on the following counties: Banffshire, Berwickshire, Buteshire, Caithness, Clackmannanshire, Dumfriesshire, Cromary, and Dunbartonshire.
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).