, 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=63){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 |
|---|---|---|---|---|---|---|
| 1797 | Ayton Brt [brought] over | 119 | 106 | 13 | £11.18.6 | £2.7.8.4 |
| 29 Aug 1797 | John Fordyce Esq Ayton | 14 | 14 | £1.11.6 | £0.6.3.6 | |
| William Aickmen Little Whitfield | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| James Gibson Maxwellfield | 2 | 2 | 0.4.6 | 0.0.10.8 | ||
| Mark Cockburn Ayton Mains | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Thomas Brodie Ayton Mill | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| Mrs. Martin Chesterdale | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| John Hall Ayton | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| George Foster Ayton | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Edgar Ayton | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Aaron Lyal mercht. [merchant] Ayton | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William Dickson mercht. [merchant] Ayton | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Andrew Wright Ayton | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Peter Fish Ayton | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Dalgety Ayton | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Jaffray Ayton | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Home Ayton | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robertson & Cooper Brownsbank | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William Wilson Windmill | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| George Lyal Greystonelees | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| William Whitehead Greystonelees | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Widow Mason Greystonelees | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Carr Greystonelees | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Dunlop Fleemington | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| James Gibson Fleemington | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| 179 | 166 | 13 | £18.13.6 | £3.14.8.4 | ||
| Coldinghame Parish | ||||||
| 30 Aug 1797 | George Johnston Highlaws | 6 | 6 | £0.13.6 | £0.2.8.4 | |
| Jacob Bogue Halydown | 8 | 6 | 2 | £0.13.6 | £0.2.8.4 | |
| William Smith Coldm. [Coldingham] Law | 6 | 4 | 2 | £0.9.0 | £0.1.9.6 | |
| James Wilkie Esq. Floors | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| Robert Mason Whitecrofs [Whitecross] | 5 | 5 | £0.11.3 | £0.2.3.0 | ||
| Alexander Landells Alemill | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Revd [Reverand] Mr. Landells min.[minister] Coldm. [Coldingham] | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Alexander Fulton Pilmuir | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| carried over | 36 | 32 | 4 | £3.12.0 | £0.14.4.8 |
Transcriber's notes
P. 3d Survey of the Additional
Work HORSE TAX, per 37 George III. Cap. 108. Continued 63
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).