Farm Horse Tax 1797-1798, Volume 01 E326/10/1/141
The farm horse tax rolls (National Records of Scotland, E326/10) list the names of the owner and number of horses and mules used in husbandry or trade in 1797-1798. In some rolls the tax inspectors made repeat visits to track down non-payers, which explains why some parishes and burghs are repeated.
https://scotlandsplaces.gov.uk/digital-volumes/historical-tax-rolls/farm-horse-tax-rolls-1797-1798/farm-horse-tax-1797-1798-volume-01/139
https://scotlandsplaces.gov.uk/digital-volumes/historical-tax-rolls/farm-horse-tax-rolls-1797-1798/farm-horse-tax-1797-1798-volume-01/140
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