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 | Greenlaw Brot [Brought] over | 214 | 174 | 40 | £19.11.6 | £3.18.3.6 |
| 11 Sep 1797 | James Richardson Home | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| James Lendreth Caldside | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| William Hoy Home mill | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Robert Carsnip Home | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Widow Marshell Horne | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Leitch Home | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Wood Home | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| George Redpath Home | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Ebenezer Middlemas Home | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Fairbairn Cowrig | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| John Legertwood Greenlaw | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Halyburton Halyburton mill | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| George Mellrose Greenlaw | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Keddy Greenlaw | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| 238 | 198 | 40 | £22.5.6 | £4.9.1.2 | ||
| Gordon Parish | ||||||
| Frank Fairbairn Byrewells | 6 | 6 | £0.13.6 | £0.2.8.4 | ||
| George Johnston Rummeltonlaw | 12 | 12 | £1.7.0 | £0.5.4.8 | ||
| George Henderson Fallside hill | 8 | 8 | £0.18.0 | £0.3.7.2 | ||
| John Gibson Newmains | 4 | 4 | £0.9.0 | £0.1.9.66 | ||
| Revd [Reverend] Alexander Duncan | 2 | 2 | £0.4.6 | £.0.0.10.8 | ||
| Thomas Scott Greenknow | 11 | 8 | 3 | £0.18.0 | £0.3.7.2 | |
| George Henderson Huntlywood | 6 | 6 | £0.13.6 | £0.2.8.4 | ||
| Alexander Robertson East Gordon | 8 | 8 | £0.18.0 | £0.3.7.2 | ||
| James Russel West Gordon | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Hay West Gordon | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| George McDowal West Gordon | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James McDowal 1st West Gordon | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Robert McDowal West Gordon | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Robert Darling West Gordon | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James McDowel 2d West Gordon | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| William Gibson West Gordon | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William Wilson West Gordon | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| John Waldie Senr [Senior] West Gordon | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| James Hay wright West Gordon | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| George Henderson smith West Gordon | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Haig Macksmill | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Thomas Shiel Macksmill | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Thomas Marr Macksmill | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Carried over | 85 | 80 | 5 | £9.0.0 | £1.16.0.0 |
Transcribe other information
P. 23
Survey of the Additional
Work HORSE TAX, per 37 George III. Cap. 108. Continued 83
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).