, 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=141){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 |
|---|---|---|---|---|---|---|
| Row Parish | ||||||
| 4 Oct 1797 | Peter McFarlan Eastertown | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Walter McFarlane Glennan | 3 | 1 | 2 | £0.2.3 | £0.0.5.4 | |
| Alexander McKenzie Dunward | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Cochran Eastertown | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Malcolm Coll Portincaple | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Coll Portincaple | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Bain Eastertown | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| James McNeill Wester Blarnairn | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Robert McKindlay Blarnairn | 3 | 1 | 2 | £0.2.3 | £0.0.5.4 | |
| Andrew Buchanan Esqr. | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Jardin Milleg | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John McFarlane Midletrualt | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Campbell Wester Midletrualt | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John McFarlane Kilbride | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Joseph McAuslan Tomnavoulin | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Wilson Blarnairn | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Alexander Wilson Blarnairn | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John MacFarlane Chapel | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Taylor Shandon | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Smith Garelochhead | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Robert McWalter Wester Garelochhead | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Robert McAuslan Stuch | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Alexander McAuslan Kirkmichael | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Thomas McKindlay Kirkmichael | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Peter Turner West Letrualt | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Peter McGregor Stronmarr | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John McFarlane Faslane | 5 | 3 | 2 | £0.6.9 | £0.1.4.2 | |
| Revd [Reverend] Mr John Allan | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Duncan Turner Balconnaig | 4 | 1 | 3 | £0.2.3 | £0.0.5.4 | |
| Patrick McNaught Durling | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Alexander McNeill Dalliging | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| John Walker Blair | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Gray Shore | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Carrd. [Carried] over | 68 | 49 | 19 | £5.10.3 |
Transcribe other information
15
HORSE TAX, per 37 Geo. III. Cap. 108
141
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).