, 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=123){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 |
|---|---|---|---|---|---|---|
| Town of Cromarty | ||||||
| 20 Oct 1797 | Mr Smith Minister | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 |
| Mr Walter Ross Cromarty Mains | 12 | 5 | 7 | £0.11.3 | £0.2.3.0 | |
| Mr James Sutherland Vintner | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Mr Middleton | 8 | 8 | £0.18.0 | £0.3.7.2 | ||
| Donald Smart Tenant | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Mr William Forsyth | 4 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| Ebenezer Vass Tenant | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| George Sutherland Flesher | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| Robert Davidson Brewer | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Alexander Barclay | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| 41 | 30 | 11 | £9.7.6 | £0.13.6.0 | ||
| Cromarty Parish | ||||||
| 21 Oct 1797 | Alexander Anderson of Udoll | 5 | 2 | 3 | £0.4.6 | £0.0.10.8 |
| Robert Call Nictston4 | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| Alexander Davidson Farmer Udol | 8 | 3 | 5 | £0.6.9 | £0.1.4.2 | |
| John Williamson Achnagarry | 7 | 1 | 6 | £0.2.3 | £0.0.5.4 | |
| James Williamson Davistoun | 6 | 3 | 3 | £0.6.9 | £0.1.4.2 | |
| John Williamson Allertoun | 4 | 3 | 1 | £0.6.9 | £0.1.4.2 | |
| William Joyner Davidstoun | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| John Hossack Davidstoun | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Widow Williamson Chaulkhill | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Charles Ferguson Rosefarm | 4 | 1 | 3 | £0.2.3 | £0.0.5.4 | |
| Andrew Ferguson Senr [Senior] Rosefarm | 6 | 4 | 2 | £0.9.0 | £0.1.9.6 | |
| Andrew Ferguson Junr [Junior] Rosefarm | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Donald Grant Navity | 7 | 4 | 3 | £0.9.0 | £0.1.9.6 | |
| William Williamson Navity | 5 | 3 | 2 | £0.6.9 | £0.1.4.2 | |
| Joseph Miller Withirithy | 7 | 3 | 4 | £0.6.9 | £0.1.4.2 | |
| George Duncan Muirehead | 10 | 6 | 4 | £0.13.6 | £0.2.8.4 | |
| Robert Williamson Junr [Junior] Udol | 8 | 4 | 4 | £0.9.0 | £0.1.9.6 | |
| Robert Williamson Senr [Senior] Udol | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Donald Williamson Udol | 7 | 4 | 3 | £0.9.0 | £0.1.9.6 | |
| 108 | 55 | 53 | £6.3.9 | £1.4.9.0 | ||
| 24 Oct 1797 | Cullicuden Parish | |||||
| David Urquhart of Brailangivall | 8 | 8 | £0.18.0 | £0.3.7.2 | ||
| G.G. Munro of Pointsfeild | 8 | 4 | 4 | £0.9.0 | £0.1.9.6 | |
| Alexander Urquhart of Newhall | 7 | 6 | 1 | £0.13.6 | £0.2.8.4 | |
| Carried Over | 23 | 18 | 5 | £2.0.6 | £0.8.1.2 |
Transcribe other information
6 CROMARTY 123
Survey of The additional HORSE TAX, per 37 Geo. III. Cap. 108 in the County of Cromarty
for 9 months till 5 April 1798
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).