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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

Volume contents

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."

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That by an Act of the Commissioner dated 1st June 1749. It is found that the foresaid two merk half merkland of Barbuie part of Craigdarrochs property Lands holding of the Crown aught to be One hundred & two merks eight Shills [shillings] & Six pence Scots as the just proportion of One thousand five hundred Whereun to Craigdarroch's Lands are valued in Cumulo and that the valued Rent of the Two merkland half merk land of Dunreggan holding by Craigdarroch of the Crown and holden by William Fergusson of Cailloch of Craigdarroch aught to be the hundred & seventy six Merks five shills [shillings] as the just proportion of Four hundred & seventy five whereun to these Lands and Cailloch's other Lands are valued as above mentioned so that the Valuation of Craigdarrochs Lands valued in Cumulo as aforesd [aforesaid] is 1500.0.0

But by an Act of the Commissioners of Supply 2d May 1750. It is found that the Lands of Over Kirkend purchased by Auchenchain ought to be lyable to pay the Land tax according to the Valuation after specified of Cadlock's Cumulo before written 135.0.0

And by another Act of the Commisioners the Lands of Minnygryle purchased by William Kirkpatrick ought to bear of the same 154.0.0

And the Lands of Nether Caitloch still remaining set Caitloch shall pay at the sale of which make up the Cumulo foresaid 106.0.0

[signed]
John Goldie
William Mein

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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