, 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=8){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 |
|---|---|---|---|---|---|---|
| 4 Sep 1797 | Brot [brought] over | 358 | 276 | 82 | £31.1.0 | £6.2.2.4 |
| Lt. [Lieutenant] William Grant Carron | 5 | 4 | 1 | £0.9.0 | £0.1.9.6 | |
| Alexander Grant Knockhan | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Donald Grant Ballintomb | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| George Grant Drumfarrach | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Alexander Grant Netherton Ellach | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| John Kemp Eskabourie | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| Alexander Leslie Rugunduie | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| James Mavor Achuish | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Robert McConochy Tombain | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Phillip McKinzie Knockingor | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| William McDonald Sauchach | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| James McDonald Rutherie | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Thomas McGregor Hillhall | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| William McKenzie Greenburn | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| William Donaldson Poldurie | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| John Nicol Ballmauilach | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Alexander Phillip Midvour | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Alexander Stewart Miller Rathven | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Patrick Stewart Easter Kirton | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Thomas Stewart Whitehouse | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Lewis Stewart Shinvall | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| John Rannie Milltown Edinvll [Edenvillie] | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| The Revd [Reverend] Mr Thompson Minister | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| 2 Sep 1797 | Boharm Parish | |||||
| Andrew Stewart Auchlunkart | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Thomas Grant Millbain | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| Capt [Captain] McDowall Grant | 13 | 7 | 6 | £0.15.9 | £0.3.1.8 | |
| Carried forward | 439 | 326 | 113 | £36.13.6 | £7.6.8.4 | |
| James Stewart Old Mains Aberlour | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Lewis Stewart Altbeg | 3 | 2 | 1 | £0.0.4.6 | £0.0.10.8 | |
| John Yets Blairshinock | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 |
Transcribe other information
8th Aberlour Parish
HORSE TAX, per 36 Geo. III. Cap. 108
[last line] James Grant Surveyor
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).