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Scottish Exchequer (Tax Records), Land tax rolls - Dumfries county - Volume 2 - parishes (see 'More info' for parish details), E106/12/2

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Proprietor and land	Valuation
36 [page]
Parish of Lochmaben contd.
Brot. [Brought] over	1352.0.0
The three merkland of Cocket hill	106.0.0
The interest of the kindly Tenants of the Four towns of Lochmaben is comprehended under the Viscount of Stormont's Cumulo but deduced there from in Manner after mentioned & now paid for separately at the rate of	2618.0.0
The Lands of Rockalhead & Carthat belonging to the Duke of Queensberry were comprehended under the Marquis of Annandale's Cumulo but having been evicted they have long paid at the rate of	405.0.0
Summa of this parish is Four thousand four hundred and seventy five merks	4475.0.0
Parish of Daltown
The Laird of Holmains's Lands Viz. The mains of Holmains, Lands of Little Daltown the Ten pound land of Kirkwood & meikle Daltoun the miln thereof and days work of meadow in Bengal; the forty Sh [Shilling] Land of Over Dormont with the fishing the lands of Daltown Heuk and Copwood, and the Lands in Bengal lying partly in the parish of Daltown and partly in the parish of Dryfesdale are valued and pay at the rate of	1048.0.0
The merkland of Kirklandrig pertaining to Murrywhat	30.0.0
The forty shill [Shilling] Land of Rammerscales	90.0.0
The thirty shill [Shilling] Land of Butterwhat	45.0.0
The thirty shill [Shilling] Land of Hallyday hill & Land of Almagill	300.0.0
Hetland hill included with the Duke of Queensberrys valuation in the parish of Mousewald
The twenty Sh [Shilling] Land of Denbie with the other forty Sh [Shilling] Land thereof that pertained to amahill George Carruthers	200.6.8
Carried over	1713.6.8
37th [page]
Daltown parish continued
Brot. [Brought] over	1713.6.8
The forty shill [Shilling] land of Nether Denbie alias Whitecroft	100.0.0
The Lands of Bridegill & Dyke were included in the Valuation of the Lands belonging to Wamphray but were disjoined there from by Act of the Commissioners 6th may 1741. and since that Time have paid by themselves at the rate of	70.0.0
The merkland of Dyke that pertained to Rolland and John Carruthers	69.0.0
The five merkland of Dormont the forty shill [Shilling] Land of fourteen acres the five pound land of Hardgrove the five merkland of Knox with the miln & fishing are valued jointly at	600.0.0
But by an Act of the Commissioners dated 29th Octr [October] 1754. The said valued rent is divided upon the Lands and appointed to be paid as follows viz.
The Lands of Fourteen Acres	58.6.8
The Lands of Dormont with the miln & fishing	185.10.0
The Lands of Hardgrave and Knox	355.10.0
Which exactly make up the total Valuation foresaid
Forty shill [Shilling] Land of Isle	100.0.0
Summa of this parish is two thousand six hundred & fifty two merks Six Shills [Shillings] & eight pennies	2652.6.8
Parish of Mousewald
The pound lands of Mousewald and Lands of Hetland hill in the parish of Dalton pertaining to the Duke of Queensberry	1450.0.0
The two merkland of Howthat	100.0.0
The three merkland of Raffals	100.0.0
Carried over	1650.0.0

Transcribe other information

36 [page]

[signed]
William Mein
John Goldie

37th [page]

[signed]
John Goldie
William Mein

Transcriber's notes

Note. "Prior to 1707, 1 merk equalled two thirds of a Scots pound, i.e. £0.13.4, which was equivalent to £0.1.1 sterling."

Scottish Exchequer (Tax Records), Land tax rolls - Dumfries county - Volume 2 - parishes (see 'More info' for parish details), E106/12/2

This volume contains land tax information from the parishes of Dumfriesshire in 1771. The parishes include Penpont, Tynron, Closeburn, Morton, Sanquhar, Kirkconnel, Dunscore, Dumfries, Caerlaverock, Kirkmichael, Torthorwald, Kirkpatrick Juxta, Hutton and Corrie, Lochmaben, Dalton, Ruthwell, Kirkpatrick Fleming, Annan, Hoddom, Westerkirk, and Langholm.

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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