Farm horse tax

Late eighteenth-century Britain saw a boom in taxes of all kinds. One was the farm horse tax, whose records for Scotland survive, and are held in Edinburgh. Taxes were levied on horses used in husbandry and trade.

The columns below are Names and Designations, Actual Number of Horses, Horses liable to Duty 2s, Horses not liable, and Duty in L. s. d.

List of people recorded in the farm horse tax for Coldingham parish, 1797 (National Records of Scotland, E326/10/2/3-6)

1797 Augt 30
George Johnston, Highlaws, 6, 6, -, 12s
Jacob Bogue, Halydown, 8, 6, 2, 12s
William Smith, Coldm. Law, 6, 4, 2, 8s
James Wilkie Esqr, Floors, 4, 4, -, 8s
Robert Mason, Whitecross, 5, 5, -, 10s
Alexander Landells, Alemill, 3, 3, -, 6s
Revd Mr Landells minr., Cold., 1, 1, -, 2s
Alexander Fulton, Pilmuir, 3, 3, -, 6s
Peter Fair brewer, Coldm., 2, 2, -, 4s
Geo. Logan, Blackpotts, 6, 6, -, 12s
Mrs Tuck, Colmill, 3, 3, -, 6s
James Dickson Esqr, Northfield, 10, 10, -, £1
Robert Anderson, Lumsdain. 8. 8. -, 16s
William Reid, Dowlaw, 10, 10, -, £1
Paul Darling, Bogangreen, 4, 4, -, 8s
Robert Johnston, Whitfield, 8, 8, -, 16s
James Davidson, Blackhill, 4, 4, -, 8s
John Home, East Press, 6, 6, -, 12s
Daniel Gordon, Press Inn, 12, 2, 10 ??, 4s
Abraham Logan, Eastreston, 14, 14, -, £1 8s
Dr Wm Dunbar, Houndwood, 14, 4, 10 ??, 8s
James Thomson, Hillend, 7, 7, -, 14s
John Constable, Moorhall, 4, 4, -, 8s
James Wait, Mountalban, 4, 4, -, 8s
James Chisholm, Hendieslaw, 3, 3, -, 6s
James Aitchison, Oldrenton, 13, 8, -, 16s
William Fair, Horsely, 8, 8, -, 16s
John Hood, East Brockholes, 8, 8, -, 16s
George Hood, Sunnyside, 6, 6, -, 12s
George Aitchison, Harelawside, 3, 3, -, 6s
James Home, Fairlaw, 6, 4, 2?, 8s
William Clerk, Greenhead, 6, 6, -, 12s
Thomas Fair, Westreston Mains, 8, 8, -, 16s
Thomas Murray, Berryheughs, 6, 6, -, 12s
David Logan, Farneycastle, 8, 8, -, 16s
Thomas Paterson, Auchw, 2, 2, -, 4s
George Logan, Auchw. Mains, 8, 8, -, 16s
William Bogue, Auchw., 2, 2, -, 4s
George Wilson, Greenhill Buncle, 10, 10, -, £1
Robt Paterson, Rentonbell, 4, 4, -, 8s
John Bishop, Howpark, 4, 4, -, 8s
Thomas Home, Westreston, 1, 1, -, 2s
Jacob Darling, do, 2, 2, -, 4s
Robert Dewar, Westreston, 2, 2, -, 4s
James Cosser, do, 1, 1, -, 2s
George Home mercht, do, 2, 2, -, 4s
Mrs Dickson, do, 2, 2, -, 4s
John Hogg, Stoneshiel, 4, 4, -, 8s
Alexr Greenfield, Auchincrow, 2, 2, -, 4s
George Young, Coldingham, 2, 2, -, 4s
Peter Cow, do loan, 2, 2, -, 4s
James Edington, Westerside, 4, 4, -, 8s
David Paterson, Swinewood mill, 4, 4, -, 8s
James Ross, Fallow know, 2, 2, -, 4s
George Brown, do, 2, 2, -, 4s
Thomas Fair, Berryhill, 2, 2, -, 4s
Andrew Scott, Leamington, 4, 4, -, 8s
Alexr Wilson, Houndwood mill, 2, 2, -, 4s
David Bookles, Cold. law, 1, 1, -, 2s
Robt Lorrain, Silver wells, 2, 2, -, 4s
William Dewar, Fertilebank, 2, 2, -, 4s
John Dewar, Westreston, 1, 1, -, 2s
John Bathgate, Bee edge, 4, 4, -, 8s
James Robertson, Paddockmire, 2, 2, -, 4s
John Nesbit, Annsfield, 2, 2, -, 4s
Thomas Simpson, Shawbraes, 2, 2, -, 4s
Thomas Bonner, Westresten, 2, 2, -, 4s
James Sherriflaw, Schillumdikes, 2, 2, -, 4s
Mrs Wilson, Greenburn, 4, 4, -, 8s
William Fulton, Coldm. Law, 2, 2, -, 4s
William Edington, Coldm., 2, 2, -, 4s
Robt Davidson, Auchw., 2, 2, -, 4s
Robt Wilson, Eastreston Mill, 2, 2, -, 4s
Geo. Sligh, Cold. Moor, 1, 1, -, 2s
John Gillies, do Loan, 1, 1, -, 2s
James Greenfield, Coldm., 2, 2, -, 4s
William Paterson jun, do, 1, 1, -, 2s
John Dunbar, Coldm., 2, 2, -, 4s
John Clinkscale, do, 1, 1, -, 2s
William Luggate, do, 1, 1, -, 2s
Robt Thubborn, do, 1, 1, -, 2s
John Preston, do, 1, 1, -, 2s
Daniel Cormac, do, 1, 1, -, 2s
Robt Alison, Westreston, 1, 1, -, 2s
James Liddell, Coldm., 1, 1, -, 2s
Geo. Purves, Auchw., 1, 1, -, 2s
Adam Black, Westreston, 1, 1, -, 2s
Thos. Nesbit, do wauk mill, 1, 1, -, 2s

Total: 346, 315, 31, 31 pounds 10s –

The farm horse tax records are subject to Crown Copyright and a transcription is presented here under the terms of Crown Copyright Policy Guidance issued by HMSO.