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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)
LANDWARD PARISH of DUMFRIES	Merks s.d.	Merks s.d.
The five pound land of Craigs, and ten pound land of Over Kellwood, were valued in cumulo at 1100 merks. Which by Act of the Commissioners of Supply, bearing date 30th August 1774, is divided as follows, viz.
Upon the lands of Over Craigs, Mosside, Barnykin, comprehending mains of Craigs, an acre of land at Kelton, and the lands of Todholes, disponed to Robert Maxwell of Cargen,	643.6.8
And upon the toun of Craigs, called Hightoune, and Buss of Craigs, disponed to Lieutenant John Macmurdo,	456.6.8
Which together make up the said cumulo of		1100.0.0
The twelve merkland of Kelton was valued in cumulo at 300 merks But by Act of the said Commissioners, dated 3d June 1740, the same is proportioned among the portioners thereof as follows, viz.
Upon the fifteen acres of Crofting or Infield, and seventy-six acres of Outfield ground, then belonging to James Corrie of Speddoch,	87.6.8
Upon fifteen acres of Crofting or Infield, and eighty- two acres of Outfield ground, then belonging to William Birnie,	93.6.8
Upon fifteen acres of Crofting or Infield, and sixty-six acres of Outfield, then belonging to Joseph Irving.	78.3.4
And upon forty-two acres of Crofting and Outfield ground, belonging to Samuel Thomson,	40.10.0
Which together make up the said valuation of		300.0.0
The five pound land pf Conheath-Rigg, and Netherwood, with the fishing, were valued att 1400 merks. But by an Act of the said Commissioners, dated 5th November 1740, the same is proportioned as follows, viz.
Upon the said lands of Conheath-Rig, and fifty two acres of Spittlefield,	700.0.0
And upon the the other lands of Netherwood and the fishing, holden of the burgh of Dumfries	700.0.0
Making together the foresaid valuation of		1400.0.0
The forty shilling land of Nunholm		300.0.0
The five pound land of Dalscone and miln,		237.6.8
Carried over,		3337.6.8
LANDWARD PARISH of DUMFRIES continued
Brought forward		3337.6.8
The four merkland of Auchencreath,		200.0.0
The seven merkland of Burntskarth,		300.0.0
The three merkland of Dargavels,		180.0.0
The lands that pertained to John Corsane, the lands called Wolfgills, the lands of Gladestonefields, the acres called Corsanefield, the acres called Cunningham's fields,		75.0.0
But the whole lands mentioned in the last article, being found to lie in the territory of the burgh of Dumfries, are liable to pay public burdens to them; therefore, the collector of the cess for the county gets yearly an allowance for the valued rent thereof, and of the lands before-mentioned, which are said to be lost.
Summa of this parish is four thousand and ninety-two merks, six shillings and eight pennies Scots.		4092.6.8
PARISH of CARLAVEROCK.
The five merkland of Conheath		325.0.0
The five pound land that belonged to Craiges, called Bourlands, now belonging to the Duke of Queensberry,		150.0.0
The five merkland of Knockhornock,		50.0.0
The lands of Blackshaw, Sherrington, Howmains, Hiemains, Kirkland of Carlaverock, with the fishing and miln, Glenhowan, and the lands of Bankend,		1757.0.0
The lands of Kirkblean,		245.0.0
Summa of this parish is two thousand five hundred and twenty seven merks Scots,		2527.0.0
PARISH of KIRKMAHOE
The twenty pound land of Dalswintoune was valued in cumulo at 2600 merks
Which by Act of the Commissioners of Supply, bearing date 4th June 1760, was divided and proportioned upon, and among the lands contained in the said twenty pound land, in manner following:

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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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