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 |
|---|---|---|---|---|---|---|
| West Kilpatrick | ||||||
| 6 Nov 1797 | John Filchie Dalnotter | 6 | 3 | 3 | £0.6.9 | £0.1.4.2 |
| James Filchie Dalnotter | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Gillies Dalnotter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Walter Brock Muirhouses | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Scott Dyke | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William Brock Little Overtoun | 6 | 3 | 3 | £0.6.9 | £0.1.4.2 | |
| John Lindsay Little Overtoun North Parish | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Duncan Keir Law Little Overtoun North Parish | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Glen Law Little Overtoun North Parish | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John McCrae Closs | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Alexander Aitken Dalmuir | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Robert Smith and John McMurrich | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Donald Spittle | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Captn [Captain] Robert Davidson | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Walter Colquhoun Hole | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Lang Blackmailing | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Mrs. Scott Dunerbuck | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Duncan McKenzie Bowling | 6 | 6 | £0.13.6 | £0.2.8.4 | ||
| William Donald Auchenleck | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Alexander Keir Littlemiln | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Richard Collins Dalmuir | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| John Hamilton Esqr. | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Stirling Esqr. | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Paul Chappel | 2 | 2 | £0.0.4.6 | £0.0.10.8 | ||
| John Paterson Auchintorlie | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Paterson Auchintorlie | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Glen Milebush | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Carrd. [Carried] Over | 59 | 51 | 8 | £5.14.9 | ||
Transcribe other information
10
HORSE TAX, per 37 Geo. III. Cap. 108
136
Transcriber's notes
In lines 7-9 I was not sure of my dittos. The first seems to repeat the Little Overtoun, then add N. [North] Parish. In lines 8 & 9, is Law another place with the ditto referring back to N. Parish - or are they all repeats of Little Overtoun.
The name abbreviation 'Ino.' I guessed as Inigo. Or it might be 'Ins.'?
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).