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 |
|---|---|---|---|---|---|---|
| Kirkintilloch Contd. [Continued] | 31 | 31 | £3.9.9 | |||
| James Stark Gartshore | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Stewart Grayshill | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Robert Kirkwood Muirside | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Gray Esq. Oxgang | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Andrew Distiller | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William Gray Wester gartshore | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Alexander Dalrymple Kirkintilloch | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Freeland Kirkintilloch | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Robert Goodwine | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Morison Kirkside | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Young Woodmill | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Martin Townend | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Thomas Calder Garngaber | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Baillie John Dollar | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Scott | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Gray | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Mathew Marshall Lettle drum | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Jarvie Lettle drum | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Muir Tollhead | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Steele Hole | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William Stewart W. [West] Gartshore | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William Jamieson Duntiblea | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Rowet Bedcow | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Morrison Gallowhill | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Walter Grindlay Daleshangan | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Cane Orchardowne | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Scott Gartclark | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Watson Drumkill | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Rankine Carter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Hay Inchshooks | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Stark Markland | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Anderson Barr | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William Hay Micklehill | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Horn Gartclash | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Carrd. [Carried] Over | 77 | 77 | £8.13.3 |
Transcribe other information
5
131
Transcriber's notes
Lettledrum is written in both Dunbartonshire volumes, in OS name book it is listed as Little Drum
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).