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 | Channelkirk Brt. [brought] over | 38 | 28 | 10 | £3.3.0 | £0.12.7.2 |
| Robert Mercer Nether Howden | 6 | 5 | 1 | £0.11.3 | £0.2.3.0 | |
| Alexander Edington Overhowden | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| Alexander Dobson Colelaw | 5 | 4 | 1 | £0.9.0 | £0.1.9.6 | |
| John Moffat Threeburnford | 4 | 3 | 1 | £0.6.9 | £0.1.4.2 | |
| John Thomson Huntershall | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Mitchel Chennelkirk | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| George Lyal Mount mill | 5 | 4 | 1 | £0.9.0 | £0.1.9.6 | |
| Edmund Bertram Hazelden | 5 | 5 | £0.11.3 | £0.2.3.0 | ||
| Andrew Vertue Maltbarns | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Walter Chisholm Waislie Mill | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William Tait Midburn | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Richard Dickson Bowerhouses | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Murray Herriothall | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William Hoggarth Oxten Mains | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| Thomas Brown Parkfoot | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| Peter Brown Southfield | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| William Lyal Airhouse Mains | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Peter Anderson Ugston | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Adam Turnbull Ugston | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Mrs. Rankin Glenfelt | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Thomas McDougal Grassmire | 3 | 2 | 1 | £0.4.6 | £0.0.10.88 | |
| William Murray Ugston Shotts | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| George Thomson Channelkirk | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Tait Netherbowerhouses | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Thomas Turner Netherbower Houses | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| David Turnbull Surtriehill Mains | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| 114 | 99 | 15 | £11.2.9 | £2.4.6.6 | ||
| Lauder Parish | ||||||
| William Fairholm Chappel | 9 | 9 | £1.0.3 | £0.4.0.6 | ||
| John Simpson Adnieston | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| John Dickson Adnieston | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| Andrew Grey Norton | 16 | 16 | £0.0.0. | £0.0.0.0. | ||
| carried over | 33 | 17 | 16 | £1.18.3 | £0.7.7.8 |
Transcribe other information
P. 26
Survey of the Additional
Work HORSE TAX, per 37 George III. Cap 108. continued
86
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).