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 |
|---|---|---|---|---|---|---|
| 4 Sept 1797 | Brot. [Brought] forward | 591 | 454 | 137 | £51.1.6 | £10.4.3.6 |
| William Gaven Overside | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| James Goodsman Cairnhill | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Gordon Bearhill | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| James Hepburn Midle Essy | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Hendry Old Kirktown | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Henderson Old Kirktown | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Alexander Innes Old Kirktown | 7 | 5 | 2 | £0.11.3. | £0.2.3.0 | |
| Mr Logan Lundertoun | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| William Lillie for Arthburthnot & Co | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Mckay Overhill | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| John Mckay Blackwater | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| John Prott Kirktown | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| James Penny Midle Essy | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Park Bylands | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| George Park Lundertown | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| James Reid Overside | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William Robertson Taphead | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| John Robertson Midle Essy | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Thomas Shives South Essy | 4 | 3 | 1 | £0.6.9 | £0.1.4.2 | |
| Mr William Sillar Inverugie | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Robert Sillar Inverugie | 4 | 3 | 1 | £0.6.9 | £0.1.4.2 | |
| Alexander Wilson Stone Mill | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| Alexander Watson North Essy | 5 | 3 | 2 | £0.6.9 | £0.1.4.2 | |
| John Watson Cairnhall | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Buchan How | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| John Henderson Overside | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| John Milne Overside | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Thomas Smith in How | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| 2 Sept 1797 | Old Deer Parish | |||||
| George Black Fetterangus | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Alexander Burr Gavald | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Thomas Craig Neither Hythie | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Carried Over | 684 | 519 | 165 | £58.7.9 | £11.13.6.6 |
Transcribe other information
11th St Fergus Parish
HORSE TAX, per 36 Geo. III. Cap. xv.
11
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).