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 |
|---|---|---|---|---|---|---|
| 24 Oct 1797 | Kingarth | |||||
| John Curry & Donald Munn Ardbeg | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| 26 - 27 Oct 1797 | John Bannatyne Pointhouse | 2 | 2 | £0.0.0 | £0.0.0.0 | |
| James Brown Cranslagmory | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| Duncan Fergusson Shallunt | 3 | 1 | 2 | £0.2.3 | £0.0.5.4 | |
| James Bannatyne Feriehouse | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Joseph Shankland Lanihalline | 7 | 3 | 4 | £0.6.9 | £0.1.4.2 | |
| John Jamieson Glecknabie | 4 | 1 | 3 | £0.2.3 | £0.0.5.4 | |
| John Campbell of Lenihall | 4 | 1 | 3 | £0.2.3 | £0.0.5.4 | |
| Archibald Black Skunnall | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| John McCurdie & William Stewart Kildavannan | 5 | 2 | 3 | £0.4.6 | £0.0.10.8 | |
| John McConnochie Drumachly | 4 | 1 | 3 | £0.2.3 | £0.0.5.4 | |
| Robert McCommochie Auchervalleg | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Donald Fergusson N. [North] Glenmore | 4 | 1 | 3 | £0.2.3 | £0.0.5.4 | |
| Charles McFechan Killbride | 3 | 1 | 2 | £0.2.3 | £0.0.5.4 | |
| Matthew Stewart & Archibald White N. [Nether] Ettrick | 4 | 1 | 3 | £0.2.3 | £0.0.5.4 | |
| John Stewart & D. & A. Bannatyne Calmuck | 6 | 2 | 4 | £0.4.6 | £0.0.10.8 | |
| Mathew Shields Calmuck | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| John McFie Edinmore | 4 | 1 | 3 | £0.2.3 | £0.0.5.4 | |
| Neil Bannatyne Edinbeg | 4 | 1 | 3 | £0.2.3 | £0.0.5.4 | |
| Archibald McConnochie Cranslagoun | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| J. & A. Duncans Cranslagvourly | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Neil Jamieson Aucholler | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Robert McKirdy Lergivrichtan | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| John McGilcheron South Largivrichtan | 3 | 1 | 2 | £0.2.3 | £0.0.5.4 | |
| Andrew Sharp Ballycoul | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| N. Tosh & R. McConnochie Dunalunt | 6 | 2 | 4 | £0.4.6 | £0.0.10.8 | |
| R. Stewart & A. Brown N. [Nether] Ardrosadale | 5 | 1 | 4 | £0.2.3 | £0.0.5.4 | |
| John Gillie Upper Ardrosadale | 4 | 3 | 1 | £0.6.9 | £0.1.4.2 | |
| Robert Black Straid | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Alexander McConnochie Ballycurrie | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| John Angus Stewarthall | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Robert Sharp Milltoun | 3 | 1 | 2 | £0.2.3 | £0.0.5.4 | |
| Alexander McConnochie Auchinlinnie | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| Widow McConnachie & A. Stewart Esragbragan | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| Donald Thomson Linentskene | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Brown Gartnakaily | 4 | 1 | 3 | £0.2.3 | £0.0.5.4 | |
| Charles Fisher Knockrioch | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Widow Brown Little Barron | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| William Muir Barron Park | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Leitch Craigbearoch | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Peter McIntyre Brickoch | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Carried forwd [forward] | 136 | 58 | 78 | £6.10.6 | £1.6.1.2 | |
| John Gellie Upper Ardosadale | 5 | 1 | 4 | £0.2.3 | £0.0.5.4 |
Transcribe other information
County Parishes of Buteshire 3 Bute 93
HORSE TAX, per 37 Geo. III. Cap. 108 from 5th July 1797 to 5th April 1798
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).