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 |
|---|---|---|---|---|---|---|
| Bonhill Parish | ||||||
| 16 Oct 1797 | Walter Scott Upper Milton | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Mrs. Scott Woodbank | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Mrs. Yuille | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William McKean Ladyton | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Alexander Ladyton | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John McFarlane Tilliehewn | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Alexander Lindsay Mid Tilliehewn | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| Andrew Paul Middleton | 6 | 4 | 2 | £0.9.0 | £0.1.9.6 | |
| John Marshall Carter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Mark Scott Upper Milton | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John McIntyre Nobleston | 5 | 4 | 1 | £0.9.0 | £0.1.9.6 | |
| John McAllaster Junr. [Junior] Milton | 4 | 3 | 1 | £0.6.9 | £0.1.4.2 | |
| Watson Arthur & Coy. [Company] | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Alexander Crighton Stonymollan | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Ewing Balloch Ferry | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Peter McAllaster Miln | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| William Peter Blairhoich | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| John Ritchie Ladrishbeg | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Speirs Ferryfield | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Revd. [Reverend] Mr. Stewart | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Messrs. Todd | 6 | 6 | £0.13.6 | £0.2.8.4 | ||
| John Walker | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Messrs. Stirling | 6 | 6 | £0.13.6 | £0.2.8.4 | ||
| Orr, Kibble & Coy. [Company] Dalmonoch | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| John MAllaster Auchincarroch | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Alexander Ewing Balloch | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Crichton Alexandria | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert McAuslan Bonhill | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| John McNeil Alexandria | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Gardner Alexandria | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Donald Carmichael | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James McAdam Westertown | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| Carrd. [Carried] Over | 76 | 67 | 9 | £7.10.9 |
Transcribe other information
20
HORSE TAX, per 37 Geo. III. Cap. 108
146
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).