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Scottish Exchequer (Tax Records), Land tax rolls - Dumfries county - Volume 3 - parishes (see 'More info' for parish details), E106/12/3

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Proprietor & Land	Valuation	Valuation (Total)
PARISHES of CLOSEBURN and DALGARNO continued	Merks s. d.	Merks s. d.
Brought forward		5751.0.0
pertained to Sir Robert Dalyell of Glenae, in the united parishes of Kirkmichel and Garrel; but having long belonged to the family of Closeburn, they paid the landtax themselves, at the rate of 750 merks And this sum was deduced from the Cumulo valuation of the estate of Glenae, by the collectors of the land-tax, past all memory of man. But by an act of the Commissioners of Supply, bearing the date the 30th August 1774, the said sum was disjoined from the cumulo valuation of the estate of Glenae, and it was found and declared, that the proportion thereof falling upon the said several lands, should be as follows, viz.
Upon the said lands of Newton,	464.6.8
And upon the kirkland of Dalgarno,	285.6.8
Whic make up the the above cumulo of		750.0.0
The lands of Netherland croft of Dalgarno, alias Crossgrip and Cleughfoot, in the parish, were formerly included in the cumulo valuation of the estate of Queensberry; but by an Act of the Commissioners of Supply, dated 13th October 1748, the valuation of the said lands was disjoined from the said cumulo, and appointed to be stated at		100.0.0
Summa of this parish is six thousand six hundred and one merks, beside the valued rent of Glencross, now included in the the cumulo valuation of the estate of Queensberry. See page 17th.		6601.0.0
PARISH of MORTOUN
The mains of Mortoun, the lands of Whytefald, Buss, Burnfoot and Hagill, valued by themselves at	1000.0.0
And the four merkland of Drumshinnoch, also valued by itself in the old valuation book at	120.0.0
Merks	1120.0.0
But by an Act of the Commissioners of Supply, of date seventeenth day of May 1745, the above sum of 1120 merks is included in the cumulo valuation of the estate of Queensberry.
PARISH of MORTON continued.
The lands of Blairfoot and Riddings, valued at 150 merks, were by an Act of the Commissioners of Supply, bearing date 30th April 1778, divided as follows:
The lands of Blairfoot,	100.0.0
And the land of Riddings,	50.0.0
Making together the foresaid Cumulo of		150.0.0
Summa of the parish is one hundred and fifty merks,		150.0.0
PARISH of DURRISDEER.
The mains of Enoche, the lands of Cleughfoot and Holestaine, the lands of Enochtoun, Carronfoot, with the miln thereof, the waulkmiln, the lands of Scarehead in Durrisdeirtown (besides fishings, services, kaynes, and the other casualties not inclueded or valued) were valued in the old valuation book at	1800.0.0
The four merkland of Auchinfell and Murihill	175.0.0
The mains of Ballagan, and eight merkland of Drumcruill, at	660.0.0
The forty shilling land of Over Dallvein, Cleustanefoot and Burngraynes, the lands of Muircleugh, Cotterhouse, and mains at Castlehill, at	1350.0.0
	3985.0.0
But by an Act of the Commissioners of Supply, bearing date the seventeenth day of May 1745, they were all included int he cunulo valuation of the estate of Queensberry,
The five merkland of the town of Durideir (Scarehead not being included, but valued in Enoch's cumulo)		247.6.8
The merklands that pertained to the Earl of Carnwath, and which now belong to the honourable James Veitch, Esq; of Eliock, one of the Senators of the College of Justice, are stated in the old valuation book at 800.0.0.
But upon the petition from Lord Eliock, and William Campbell, writer in Edinburgh, (to whom his Lordship had disponed the above merklands,) and William Maxwell, son to John Maxwell of Terraughty, (to whom
Carried over		247.6.8

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Scottish Exchequer (Tax Records), Land tax rolls - Dumfries county - Volume 3 - parishes (see 'More info' for parish details), E106/12/3

This volume contains land tax information from the parishes of Dumfriesshire in 1781. The parishes include Penpont, Tynron, Closeburn, Morton, Sanquhar, Kirkconnel, Dumfries, Dunscore, Kirkmichael, Tinwald, Wamphray, Hutton and Corrie, Lochmaben, Mouswald, Cummertrees, Kirkpatrick Fleming, Anna, Middlebie, Eskdalemuir, 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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