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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	Westruther Brot. [brought] over	11	11		£1.4.9	£0.4.11.4
12 Sep 1797	John Spottiswood Esq. Spottiswood	5	3	2	£0.6.9	£0.1.4.2
	Revd. [Reverend] Mr. Shiel min [minister]	4	4		£0.9.0	£0.1.9.6
	Walter Edington Westruther	3	3		£0.6.9	£0.1.4.2
	James Hewit Flass	6	6		£0.13.6	£0.2.8.4
	Alexander Bird Thornydyke	7	4	3	£0.9.0	£0.1.9.6
	Thomas Dickson Bassenden Mains	4	4		£0.9.0	£0.1.9.6
	Thomas Frator Wadderlie	2	2		£0.4.6	£0.0.10.8
	William Fairbairn Easterhouses	3	3		£0.6.9	£0.1.4.2
	George Henderson Bassenden	2	2		£0.4.6	£0.0.10.8
	John Henderson Bassenden	2	2		£0.4.6	£0.0.10.8
	Peter Donaldson Houndslaw	1	1		£0.2.3	£0.0.5.4
	James Brodie Hindside	2	2		£0.4.6	£0.0.10.8
	David Wightman Whitburn	2	2		£0.4.6	£0.0.10.8
	William Hogg Houletshole	2	2		£0.4.6	£0.0.10.8
	William Myrtile Hayfield	1	1		£0.2.3	£0.0.5.4
	George Graham Bailieknow	2	2		£0.4.6	£0.0.10.8
	Benjamin Watt Pyetshaw	1	1		£0.2.3	£0.0.5.4
	Andrew Shiels Burntupburn Mill	2	2		£0.4.6	£0.0.5.4
	Andrew Gray Red Cleugh	2	2		£0.4.6	£0.0.10.8
	James Graham East Spottiswood	2	2		£0.4.6	£0.0.10.8
	Thomas White Westruther	1	1		£0.2.3	£0.0.5.4
	John Sommerville Invelaw	2	2		£0.4.6	£0.0.10.8
	James Graham Jordanlaw	2	2		£0.4.6	£0.0.10.8
	James Allan Westruther	1	1		£0.2.3	£0.0.5.4
	William Frater Houndslaw	1	1		£0.2.3	£0.0.5.4
	Robert Rae shoemaker Westruther	1	1		£0.2.3	£0.0.5.4
		74	69	5	£7.15.3	£2.11.0.6
1797	Channelkirk Parish
13 Sep 1797	George Sommerville Airhouse	2	2		£0.4.6	£0.0.10.8
	John Sommerville Hillhouse	8	6	2	£0.13.6	£0.2.8.4
	William Bertram Hartside	4	4		£0.9.0	£0.1.9.6
	Robert Hoggarth Carfrae	20	12	8	£1.7.0	£0.5.4.8
	William Douglas Kirkton hill	4	4		£0.9.0	£0.1.9.6
	Carried over	38	28	10	£3.3.0	£0.12.7.2

Transcribe other information

P. 25th. Survey of the Additional 85
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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