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Scottish Exchequer (Tax Records), Farm horse tax - Volume 9 - Counties (Angus (Forfar) - Inverness) (see 'More info' for county details), E326/10/9

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Date	Masters/mistresses names	Number of horses	Horses liable in duty	Duty	20% per 37 George III
	Forward	1422	1422	£159.19.6	£31.19.10.8
14 Jul 1797	Thomas Fraser Senr [Senior] Balnagaick	1	1	£0.2.3	£0.0.5.4
	Thomas Fraser Junior Balnagaick	1	1	£0.2.3	£0.0.5.4
	Captain Fraser Knocky	3	3	£0.6.9	£0.1.4.2
	John Stewart Torbeg	2	2	£0.4.6	£0.0.10.8
15 Jul 1797	John Fraser Glendomore	1	1	£0.2.3	£0.0.5.4
	Hugh Fraser Glendomore	2	2	£0.4.6	£0.0.10.8
	John MacDonald Glendomore	1	1	£0.2.3	£0.0.5.4
	Alexander MacDonald Glendomore	1	1	£0.4.6	£0.0.10.8
	Malcolm Fraser Glendomore	2	2	£0.4.6	£0.0.10.8
	Donald McPhinish Glendomore	1	1	£0.2.3	£0.0.5.4
	Alexander MacDonald Balmulle Borlum Ft Augs [Fort Augustus]	1	1	£0.2.3	£0.0.5.4
	John Mowat Borlum	1	1	£0.2.3	£0.0.10.8
15 Jul 1797	Mr Murchison Beolary	2	2	£0.4.6	£0.0.10.8
	Mr Macleod Islandriach	2	2	£0.4.6	£0.0.10.8
17 Jul 1797	Mr John Gillespie Scothouse	2	2	£0.4.6	£0.0.10.8
	Mr Archibald MacDond [MacDonald] Sandaig	2	2	£0.4.6	£0.0.10.8
18 Jul 1797	Major MacDonald Morar Try	2	2	£0.4.6	£0.0.10.8
	Finlay MacCallum Cross of Morar Try	2	2	£0.4.6	£0.0.10.8
	Donald MacIntyre Keppoch Arisg [Arisaig]	1	1	£0.2.3	£0.0.5.4
	Mr John MacDonald Borodale Arisg [Arisaig]	1	1	£0.2.3	£0.0.5.4
19 Jul 1797	Mrs MacDonald Ostaig Sleat	2	2	£0.4.6	£0.0.10.8
	Mr Martin Macpherson Sleat	3	3	£0.6.9	£0.1.4.2
21 Jul 1797	Mr A MacAlister of Strathaird	3	3	£0.6.9	£0.1.4.2
	Mr Mackinnon Corrychalechan	3	3	£0.6.9	£0.1.4.2
22 Jul 1797	Mr Macleod of Raza [Raasay]	2	2	£0.4.6	£0.0.10.8
	Colonel Macleod of Talisker	4	4	£0.9.0	£0.1.9.6
24 Jul 1797	Mr Niel Macleod of Gesta	2	2	£0.4.6	£0.0.10.8
	Roderick Beaton Struan	1	1	£0.2.3	£0.0.5.4
25 Jul 1797	Mrs Macleod Ferrinlea	2	2	£0.4.6	£0.0.10.8
		1479	1479	£166.7.9	£33.5.6.6

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P 23rd
HORSE TAX, per 37 Geo. III. Cap. 108
213

Scottish Exchequer (Tax Records), Farm horse tax - Volume 9 - Counties (Angus (Forfar) - Inverness) (see 'More info' for county details), E326/10/9

Volume 9 contains farm horse tax information on the following counties: Angus (Forfarshire), East Lothian (Haddingtonshire), Fife, and Inverness-shire.

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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