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Scottish Exchequer (Tax Records), Farm horse tax - Volume 8 - Counties (Banff - Dunbarton) (see 'More info' for county details), E326/10/8

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Date	Masters/mistresses names	Number of horses	Horses liable in duty	Horses not liable	Duty	20% per 37 George III
1797	Coldinghame Brt [brought] over	260	229	31	£25.15.3	£5.3.0.6
30 Aug 1797	Robert Dewar Westreston	2	2		£0.4.6	£0.0.10.8
	James Cossar Westreston	1	1		£0.2.3	£0.0.5.4
	George Home mercht. [Merchant] Westreston	2	2		£0.4.6	£0.0.10.8
	Mrs Dickson Westreston	2	2		£0.4.6	£0.0.10.8
	John Hogg Stoneshiel	4	4		£0.9.0	£0.1.9.6
	Alexander Greenfield Auchw. [Auchincraw]	2	2		£0.4.6	£0.0.10.8
	George Young Coldinghame	2	2		£0.4.6	£0.0.10.8
	Peter Cow Coldinghame	2	2		£0.4.6	£0.0.10.8
	James Edington Westerside	4	4		£0.9.0	£0.1.9.6
	David Paterson Swinewood mill	4	4		£0.9.0	£0.1.9.6
	James Ross Fallow Know	2	2		£0.4.6	£0.0.10.8
	George Brown Fallow Know	2	2		£0.4.6	£0.0.10.8
	Thomas Fair Berryhill	2	2		£0.4.6	£0.0.10.8
	Andrew Scott Lemmington	4	4		£0.9.0	£0.1.9.6
	Alexander Wilson Houndwood mill	2	2		£0.4.6	£0.0.10.8
	David Bookless Cold. [Coldingham] law	1	1		£0.2.3	£0.0.5.4
	Robert Lorrain Silverwells	2	2		£0.4.6	£0.0.10.8
	William Dewar Fertilebank	2	2		£0.4.6	£0.0.10.8
	John Dewar Westreston	1	1		£0.2.3	£0.0.5.4
	John Bathgate Bee edge	4	4		£0.9.0	£0.1.9.6
	James Robertson Paddockmire	2	2		£0.4.6	£0.0.10.8
	John Nesbit Annifield	2	2		£0.4.6	£0.0.10.8
	Thomas Simpson Shawbraes	2	2		£0.4.6	£0.0.10.8
	Thomas Bonner Westreston	2	2		£0.4.6	£0.0.10.8
	James Sherrifflaw Shillumdikes	2	2		£0.4.6	£0.0.10.8
	Mrs. Wilson Greenburn	4	4		£0.9.0	£0.1.9.6
	William Fulton Coldm. [Coldingham] Law	2	2		£0.4.6	£0.0.10.8
	William Edington Coldm. [Coldingham]	2	2		£0.4.6	£0.0.10.8
	Robert Davidson Auchw. [Auchencraw]	2	2		£0.4.6	£0.0.10.8
	Robert Wilson Eastreston Mill	2	2		£0.4.6	£0.0.10.8
	George Sligh Cold. [Coldingham] Moor	1	1		£0.2.3	£0.0.5.4
	John Gilles Coldingham Loan	1	1		£0.2.3	£0.0.5.4
	James Greenfield Coldinghame	2	2		£0.4.6	£0.0.10.8
	carried forward	333	302	31	£33.19.6	£6.15.10.8

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P. 5th Survey of the Additional 65
Work HORSE TAX, per 37 George III. Cap. 108 in Berwickshire
continued

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).

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