, Farm horse tax - Volume 8 - Counties (Banff - Dunbarton) (see 'More info' for county details), E326/10/8&destination=/virtual-volumes/volume-images/volume_data-E326-10-8/REX01666?image_number=100){kind=link}
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 |
|---|---|---|---|---|---|---|
| 1797 | Halkirk Parish | |||||
| 8 Sep 1797 | James McBeath late in Achavarn | 6 | 2 | 4 | £0.4.6 | £0.0.10.8 |
| Mr Alexander Murray No [North] Cathel | 6 | 2 | 4 | £0.4.6 | £0.0.10.8 | |
| Robert Sinclair of Scots Calder | 15 | 5 | 10 | £0.11.3 | £0.2.3.0 | |
| Donald McKay Achalipster | 5 | 3 | 2 | £0.6.9 | £0.1.4.2 | |
| Mr John Sinclair Gunn Dalmore | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Mr William Sutherland Knockdee | 7 | 1 | 6 | £0.2.3 | £0.0.5.4 | |
| John Meicklejohn Ulronbeg | 5 | 3 | 2 | £0.6.9 | £0.1.4.2 | |
| Donald Williamson Esq Spittle | 10 | 4 | 6 | £0.9.0 | £0.1.9.6 | |
| David Tait in Cathel | 5 | 1 | 4 | £0.2.3 | £0.0.5.4 | |
| Mr Swanson Gerston | 8 | 3 | 5 | £0.6.9 | £0.1.4.2 | |
| William Sutherland Sixpenny | 6 | 2 | 4 | £0.4.6 | £0.0.10.8 | |
| Alexander Murray Sour | 5 | 1 | 4 | £0.2.3 | £0.0.5.4 | |
| Capt. [Captain] Benjamin Williamson Banniskirk | 10 | 4 | 6 | £0.9.0 | £0.1.9.6 | |
| Mr. Gunn Catack | 3 | 1 | 2 | £0.2.3 | £0.0.5.4 | |
| Donald Henderson Hoy | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| David Gunn Ulromore | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Donald Henderson Achanaras | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Revd. [Reverend] Mr. Cameron Minr [Minister] | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| 107 | 44 | 63 | £4.19.0 | £0.19.9.3 | ||
| Latheron Parish | ||||||
| 22 Aug 1797 | William Sinclair Esqr. Freaswick | 16 | 6 | 10 | £0.13.6 | £0.2.8.4 |
| John Campell Suthd [Sutherland] of Forss | 14 | 3 | 11 | £0.6.9 | £0.1.4.2 | |
| Capt. [Captain] John Gordon of Swiney | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Lieut [Lieutenant] Matheson Reesgill | 6 | 5 | 1 | £0.11.3 | £0.2.3.0 | |
| Mr. Benjamin Henderson Clyth | 6 | 6 | £0.13.6 | £0.2.8.4 | ||
| William Gunn Achavanich | 4 | 3 | 1 | £0.6.9 | £0.1.4.2 | |
| Mr Falconer Uag of Dunbeath | 6 | 2 | 4 | £0.4.6 | £0.0.10.8 | |
| Mr McKay Boultach | 3 | 1 | 2 | £0.2.3 | £0.0.5.4 | |
| Revd. [Reverend] Mr Gunn Minister | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| 61 | 30 | 31 | £3.7.6 | £0.13.6.7 | ||
| Donald Sutherland Carryside | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 |
Transcribe other information
Survey Contd [continued]
100 HORSE TAX, per 37 Geo. III. Cap. 108
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).