, 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=91){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 |
|---|---|---|---|---|---|---|
| The Parishes Collected | ||||||
| Foulden | 69 | 65 | 4 | £7.6.3 | £1.9.3.0 | |
| Merdington | 58 | 50 | 8 | £5.12.6 | £1.2.6.0 | |
| Eymouth | 43 | 43 | £4.16.9 | £0.19.4.2 | ||
| Ayton | 179 | 166 | 13 | £18.13.6 | £3.14.8.4 | |
| Coldinghame | 346 | 315 | 31 | £35.8.9 | £7.1.9.0 | |
| Cockburnspath | 134 | 134 | £15.1.6 | £3.0.3.6 | ||
| Abbay St. Bathans | 29 | 29 | £3.5.3 | £0.13.0.6 | ||
| Cranshaws | 22 | 22 | £2.9.6 | £0.9.10.8 | ||
| Longformacus | 60 | 60 | £6.15.0 | £1.7.0.0 | ||
| Buncle | 98 | 94 | 4 | £10.11.6 | £2.2.3.6 | |
| Chirnside | 155 | 146 | 9 | £16.8.6 | £3.5.8.4 | |
| Hutton | 119 | 116 | 3 | £13.1.0 | £2.12.2.4 | |
| Ladykirk | 99 | 84 | 15 | £9.9.0 | £1.17.9.6 | |
| Swinton | 120 | 116 | 4 | £13.1.0 | £2.12.2.4 | |
| Whitsome | 124 | 108 | 16 | £12.3.0 | £2.8.7.2 | |
| Edrom | 214 | 205 | 9 | £23.1.3 | £4.12.3.0 | |
| Dunse | 191 | 187 | 4 | £21.0.9 | £4.4.1.8 | |
| Langton | 80 | 69 | 11 | £7.15.3 | £1.11.0.6 | |
| Polwarth | 37 | 34 | 3 | £3.16.6 | £0.15.3.6 | |
| Foggo | 105 | 82 | 23 | £9.4.6 | £1.16.10.8 | |
| Coldstream | 231 | 207 | 24 | £23.5.9 | £4.13.1.8 | |
| Eccles | 293 | 179 | 14 | £31.7.9 | £6.5.6.6 | |
| Greenlaw | 238 | 198 | 40 | £22.5.6 | £4.9.1.2 | |
| Gordon | 113 | 107 | 6 | £12.0.9 | £2.8.1.8 | |
| Legertwood | 86 | 81 | 5 | £9.2.3 | £1.16.5.4 | |
| Westruther | 74 | 69 | 5 | £7.15.3 | £1.11.0.6 | |
| Channelkirk | 144 | 99 | 15 | £11.2.9 | £2.4.6.6 | |
| Lauder | 156 | 140 | 16 | £15.15.0 | £3.3.0.0. | |
| Earlston | 122 | 122 | £13.14.6 | £2.14.10.8 | ||
| Martin | 98 | 93 | 5 | £10.9.3 | £2.1.10.2 | |
| Nenthorn | 58 | 58 | £6.10.6 | £1.16.1.2 | ||
| 3865 | 3578 | 287 | £402.10.6 | £80.10.1.2 |
Transcribe other information
P. 31st. Survey of the in Berwickshire, Continued
Proof 3578 Horses at 2/3 each is £402.10.6
and 20 per Cent on £402.10.6 is £80.10.1.2
Total Amount of Horse Duties is £183.00.7.2 Sterling
I William Johnstone surveyor aforesaid do hereby certify the upon carefull examination I find
the foregoing duties amount to the sum of Four hundred and eight three pounds seven pence two tenths
sterling And that upon the 2 Dec [December] 1797 I delivered to David Kenton Collector of said duties an exact duplicate
of this Account duly examined & compared which contained my oath that the preceeding inhabitants were dully
served with requisitions and were charged in conformity to their several returns or according to my knowledge & belief that
they were liable in said duties (signed) William Johnstone 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).