, 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=12){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 |
|---|---|---|---|---|---|---|
| 2 Sep 1797 | Brot [Brought] Over | 684 | 519 | 165 | £58.7.9 | £11.13.6.6 |
| Alexander Farquhar Mill of Gavald | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Gauld Midle Hythie | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| Thomas Gib Auchridie | 8 | 5 | 3 | £0.11.3 | £0.2.3.0 | |
| George Kellman Green of Gavald | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| James Murray Upper Gavald | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| John Murray Cabra | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| James Mitchell Hythie | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| George Reid Milltown of Gavald | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Pirie Nether Gavald | 4 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| John Smith Nether Cabra | 6 | 4 | 2 | £0.9.0 | £0.1.9.6 | |
| Thomas Taylor Blackhill | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Charles Watt Mains of Gavald | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| 12 Aug 1797 | Alva Parish | |||||
| John Andrew Milltown | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| John Cowie Sandlaw | 6 | 3 | 3 | £0.6.9 | £0.1.4.2 | |
| John Christie Ella Rosyburn | 5 | 2 | 3 | £0.4.6 | £0.0.10.8 | |
| John Chapman Achenbady | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| John Chambers Cairnhill | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| William Chapman Neillyroust | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| William Chalmers Maryhill | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Cowie Neither Inverightny | 3 | 2 | £0.4.6 | £0.0.10.8 | ||
| Thomas Grant Clayfoolds | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William Gray Bridgehillock | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Alexander Greenlaw Upper Rosyburn | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Hay Stoniehill | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| George Hendry Loanhead Maryhill | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| John Huchison Mosstown | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Major Hay Monblary | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| John Jamison Rosyburn | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Carried forward | 769 | 579 | 190 | £65.2.9 | £13.0.6.6 |
Transcribe other information
12th Old Deer Parish
HORSE TAX, per 37 Geo. III. Cap. 108
James Grant Surveyor
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).