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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
	Chirnside Brt. [Brought] over	123	114	9	£12.16.6	£2.11.3.6
2 Sep 1797	John Wait Roadmaker Chrinside	2	2		£0.4.6	£0.0.10.8
	Robert Turnbull Broadheugh	3	3		£0.6.9	£0.1.4.2
	Alexander White Sunnyside	1	1		£0.2.3	£0.0.5.4
	Alexander Darling Chirnside	1	1		£0.2.3	£0.0.5.4
	John Blair Chirnside	1	1		£0.2.3	£0.0.5.4
	Peter Wood mercht. [merchant] Chirnside	1	1		£0.2.3	£0.0.5.4
	Mathew Heilstones Chirnside	2	2		£0.4.6	£0.0.10.8
	Thomas Carse cooper Chirnside	1	1		£0.2.3	£0.0.5.4
	Benjamin Foord Chirnside	2	2		£0.4.6	£0.0.10.8
	William Davidson Chirnside	2	2		£0.4.6	£0.0.10.8
	John Thomson carrier Chirnside	2	2		£0.4.6	£0.0.10.8
	Thomas Low gardener Chirnside	1	1		£0.2.3	£0.0.5.4
	Hugh Lockhart Peerless Bank	1	1		£0.2.3	£0.0.5.4
	John McGill Chirnside	2	2		£0.4.6	£0.0.10.8
	George Foord joiner Edington	2	2		£0.4.6	£0.0.10.8
	James Gilchrist Innk. [Innkeeper] Edington	1	1		£0.2.3	£0.0.5.4
	Florence Darling Chirnside	2	2		£0.4.6	£0.0.10.8
	George Vininghame Chirnside	2	2		£0.4.6	£0.0.10.8
	William Elder Innk. [Innkeeper] Chirnside	1	1		£0.2.3	£0.0.5.4
	John Johnston Chirnside	1	1		£0.2.3	£0.0.5.4
	William Home Chirnside	1	1		£0.2.3	£0.0.5.4
		155	146	9	£16.8.6	£3.5.8.4
	Hutton Parish
4 Sep 1797	William Ker Esqr. Meadowhouse	12	12		£1.7.0	£0.5.4.8
	Major Johnston Huttonhall	4	4		£0.9.0	£0.1.9.6
	Blake How Esqr. Spittel	2	2		£0.4.6	£0.0.10.8
	Adam Johnston Crossrig	6	6		£0.13.6	£0.2.8.4
	William Jaffray Esq Sunnie	10	10		£1.2.6	£0.4.6.0
	George Logan Fishwick	12	12		£1.7.0	£0.5.4.8
	John Logan Fishwick Mains	7	7		£0.15.9	£0.3.1.8
	Alexander Park Hutton Mains	6	4	2	£0.9.0	£0.1.9.6
	Thomas Murray Broad Meadows	6	6		£0.13.6	£0.2.8.4
	Stephen Clay & Rankin Huttonhall Mill	4	4		£0.9.0	£0.1.9.6
	Robert Lawson Huttonhall Mill	2	2		£0.4.6	£0.0.10.8
	Thomas Henderson Clarbaud	9	9		£1.0.3	£0.4.8.6
	Carried over	80	78	2	£8.15.6	£1.15.1.2

Transcribe other information

P. 9th, Survey of the Additional
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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