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 |
|---|---|---|---|---|---|---|
| Thomas Gardner Tullochan | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Wood Blairlerrans | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Gardner Dumcryne | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Bontine Dumcryne | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Kilmaronock Contd [Continued] | 94 | 81 | 13 | £9.2.3 | ||
| John Gilbreath Miln | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Charles Campbell in Dam | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| James & John Gardners Aber | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Alexander Galbreath Claddside | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Miller Culdervan | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| John Millar Raws | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Charles McGregor in Leggat | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| William McAllaster Gargown | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| George Berril Gartinbantry | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| John Hutton Craiginteer | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Bryson Cattermiln | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Blair in Spittle | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Bilsland Gartlea | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| James McKean Gartocharn | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Thomson Gartocharn | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| John Blair Catter | 5 | 3 | 2 | £0.6.9 | £0.1.4.2 | |
| Humphrey Howat | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John McIlquham Badhill | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Gardner Currochbuie | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Alexander McKindlay Aber | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| George Gardner Aber | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William McLelland Mavie Mill | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Matthew Ballantin Hillhead Catter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Donald Carmichael Hillhead Catter | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Gow Wright | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Moses McIlquham Drumdivan | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Carrd. [Carried] Over | 151 | 131 | 20 | £14.14.9 |
Transcribe other information
23
HORSE TAX, per 37 Geo. III. Cap. 108
149
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).