These are the Farm Horse Tax rolls (1797-1798) for Perthshire.
In the second half of the 18th century central government raised money by taxing various types of property. The surviving records of each tax are held by the National Archives of Scotland (NAS) and organised by county and parish with royal burghs listed separately. The Farm Horse Tax rolls (NAS 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. The listing below is that of the original rolls.