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 |
|---|---|---|---|---|---|---|
| Hutton brot. [brought] over | 80 | 2 | £8.15.6 | £1.15.1.2 | ||
| 4 Sep 1797 | Rev. [Reverend] Mr Landells Min. [Minister] | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Alexander Johnston Paxton | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| James Nesbit Paxton | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| George Clerk baker Paxton | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Brown Claribaud mill | 6 | 6 | £0.13.6 | £0.2.8.4 | ||
| George Gibson Claribaud mill | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Purves Paxton | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Henderson Paxton | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| George Turnbull Plumburn | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| George McDougal Cannabank | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| James Landells Hutton | 1 | 1 | £0.4.6 | £0.0.5.4 | ||
| Widow Hoswie Hutton | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Dodds Handilene | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Benjamin Scouler Hutton | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| David Dickson Hutton | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Dunbar Hutton | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| James Scouler Hutton | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Sibbit Hutton | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Haswell Hutton | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Smith Hutton | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| 119 | 116 | 3 | £13.1.0 | £2.12.2.4 | ||
| Ladykirk Parish | ||||||
| John Aitchison Fells hills | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| John Murray New Ladykirk | 20 | 13 | 7 | £1.9.3 | £0.5.10.2 | |
| John Herriot Ladykirk | 14 | 10 | 4 | £1.2.6 | £1.2.6 | |
| William Robetson Esq. Upsettlington | 8 | 8 | £0.18.0 | £0.3.7.2 | ||
| Walter Landells Upsettlington | 8 | 8 | £18.0 | £3.7.2 | ||
| James Maule Greenside | 6 | 6 | £0.13.6 | £0.2.8.4 | ||
| Thomas Anorum Fellow hills | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| Robert Logan Hornden | 12 | 8 | 4 | £0.18.0 | £0.3.7.2 | |
| Robert Jaffrey Upsettlington | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Joseph Pentland Upsettlington | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Turnbull Bannockburn Mill | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| Francis Burnet Ladykirk | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| 85 | 70 | 15 | £7.17.6 | £1.11.6.0 |
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).