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 | Dollar Parish Brot [Brought] over | 10 | 9 | 1 | £1.0.3 | £0.4.0.6 |
| 08 Sep 1797 | Mrs Campbell Dollar Beg | 3 | 3 | £0.6.9 | £0.1.4.2 | |
| Mrs Macnab Dollar Beg | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| James Drysdale Birkstyle | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Peter Nicol Loomhill | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Francis Shairp Dollar | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Hall Dollar | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Smith Dollar | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Denovan Dollar | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Miller Dollar | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Alexander Paterson Dollar | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Wright Dollar | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| 15 Sep 1797 | James Fergus Upper Mains | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| John Marshall Nether Mains | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Adam Fergus Nether Mains | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Andrew Henderson Scherdale | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Duncanson Scherdale | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| David Archibald Scherdale | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| William Foot Nether Mains | 2 | 2 | £0.0.4.6 | £0.0.10.8 | ||
| Thomas Lamb Nether Mains | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Adam Carmichael Lamour | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| John Swan Wester Scherdale | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Carmichael Easter Scherdale | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| Andrew Bogg Wester Bank Dollar | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| John Thomson Middle Bank Dollar | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Mailer Bank of Dollar | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John McLean Bank of Dollar | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Read Bank of Dollar | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Carried Over | 65 | 64 | 1 | £7.4.0 | £1.8.9.6 | |
| David Archibald Sherdale | 3 | 3 | £0.6.9 | £0.1.4.2 |
Transcribe other information
page 117 (11) Clackmanan County HORSE TAX, per 37 Geo. III. Cap. 108 Survey Continued
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).