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 |
|---|---|---|---|---|---|---|
| Alexander McAdam Tombain | 2 | 2 | £0.4.6 | £0.10.8 | ||
| Thomas Anderson Easter Galliwall | 2 | 2 | £0.4.6 | £0.10.8 | ||
| Robert Bremner Knockmore | 2 | 2 | £0.4.6 | £0.10.8 | ||
| William Bremner Boat of Bridge | 4 | 4 | £0.9.0 | £1.9.6 | ||
| Robert Cameron Gallwell | 2 | 2 | £0.4.6 | £0.10.8 | ||
| Alexander Cameron Auchmadies | 2 | 2 | £0.4.6 | £0.10.8 | ||
| William Dean Bellnallen | 2 | 2 | £0.4.6 | £0.10.8 | ||
| George Ferguson Carny | 2 | 2 | £0.4.6 | £0.10.8 | ||
| Samuel Grant Killiemore | 3 | 1 | 2 | £0.2.3 | £0.5.4 | |
| Alexander Hay Ballenruchack | 2 | 2 | £0.4.6 | £0.10.8 | ||
| George Henderson Cumminstoun | 2 | 2 | £0.4.6 | £0.10.8 | ||
| Colin Ingram Mains Newton | 2 | 2 | £0.4.6 | £0.10.8 | ||
| John Knight Strypside | 2 | 2 | £0.4.6 | £0.10.8 | ||
| William Lobban, Craighead Carnly | 2 | 2 | £0.4.6 | £0.10.8 | ||
| George Mitchell Marchbraes | 2 | 2 | £0.4.6 | £0.10.8 | ||
| John McWilliam Brackan | 2 | 2 | £0.4.6 | £0.10.8 | ||
| William McKinzie Cnockandu | 2 | 2 | £0.4.6 | £0.10.8 | ||
| John McLain Towie | 1 | 1 | £0.2.3 | £0.5.4 | ||
| William & Alexander McKay Lochlisk | 2 | 2 | £0.4.6 | £0.10.8 | ||
| William McKay Lochlisk | 1 | 1 | £0.2.3 | £0.5.4 | ||
| John McDonald At McAllaster [Dinn.] | 2 | 2 | £0.4.6 | £0.10.8 | ||
| Charles Phin Jock's Lodge | 4 | 4 | £0.9.0 | £1.9.6 | ||
| William Russell Maryhill | 2 | 2 | £0.4.6 | £0.10.8 | ||
| John Richison Little Newton | 2 | 2 | £0.4.6 | £0.10.8 | ||
| Alexander Ross Ballnabain | 2 | 2 | £0.4.6 | £0.10.8 | ||
| William Stewart Auchinlenart | 4 | 4 | £0.9.0 | £1.9.6 | ||
| James Shand Allanbowie | 2 | 2 | £0.4.6 | £0.10.8 | ||
| William Thomson in Stoneytown | 1 | 1 | £0.2.3 | £0.5.4 | ||
| Thomas Wall Mains of Carnie | 2 | 2 | £0.4.6 | £0.10.8 | ||
| Alexander Wall Caldhame | 2 | 2 | £0.4.6 | £0.10.8 | ||
| James Wright Bellangarow | 2 | 2 | £0.4.6 | £0.10.8 | ||
| Robert Wright Kirktown | 1 | 1 | £0.2.3 | £0.5.4 | ||
| 2 Sept 1797 | Brot. [Brought] forward | 439 | 326 | 113 | £36.13.6 | £7.6.8.4 |
| Carried Over | 510 | 395 | 115 | £44.8.9 | £8.7.9.0 | |
| John Russell Littlenewton | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Stevenson Stoneytown | 2 | 2 | £0.4.6 | £0.0.5.4 |
Transcribe other information
9th Boharm Parish
HORSE TAX, per 37 Geo. III. Cap. 108 9
Transcriber's notes
Dinn. likely to be Dinnyhorn
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).