, 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=4){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 |
|---|---|---|---|---|---|---|
| 30 Aug 1797 | Brot. [Brought] Over | 150 | 119 | 31 | £13.7.9 | £2.13.6.6 |
| James Smith Elick | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| John Smith Galiak | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| James Smith Culch | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Stewart Tamachlagan | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Stewart Altenhah | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Stewart Delnaboe | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Stewart Cruichlie | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Smith Camadalmor | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Peter Stewart Corrnahachnoch | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Paul Stewart Runemart | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William & Donald Stewart Dellynie | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Stewart Auchnawhill | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William Stewart Belentruan | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William Simpson Feaghampan | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| 16 Jul 1797 | Alexander Anderson Millochard | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| James Black & John Cruickshank [Culsoch] | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Grigor Burges Laguisch | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Peter Cumming Tumelmen | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Alexander Christie Haughs | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Camron Achbreck | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Lewis Camron Neither Cool | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Camron Neither Cool | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Alexander Carmichall Pittchash | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Francis Camron Nether Cool | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Peter & James Flemeing Tuminie | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Donald Grant Aldich | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Charles Grant Desky | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Robert Grant Mains Movins | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Grant Wardnook Desky | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| 171 | 136 | 35 | £15.6.0 | £3.1.2.4 | ||
| Inveraven Parish | ||||||
| Carried forward | 198 | 156 | 42 | £17.11.0 | £3.10.2.4 |
Transcribe other information
4th Kirkmichael Parish
HORSE TAX, per 37 Geo. III. Cap. 108
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).