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Scottish Exchequer (Tax Records), Land tax rolls - Stirling county - Volume 5 - parishes (see 'More info' for parish details), E106/31/5

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[Page] 82
SLAMANAN PARISH -- (CONTINUED.)

[Included with Fencilhead entry] NOTE. -- In the Collector's Book for 1737, the sum stated in the Old Roll, under the name of John Mungal, appears entered in two sums,
"Lenhouse, £19.9.0"
"Agnes Gray, £28.0.0"
[Total] £47.9.0 -- And James Mochrie is stated, in the same Book, at £40.12.2 only, in place of £43.19.10, as appears in the Roll, 1691. These separate entries are continued till 1761, when Mochrie and Agnes Gray appear entered in one sum of £68.12.2, which is continued down to 1812, when the disjunction of that date is made from that cumulo, and thereby a loss of £3.7.8 arises, being the deficiency under Mochrie.
In 1769, the following entries appear in the Collector's Book: -- "Lenhouse," being the remainder of John Mungal, after deducting the £28 for Agnes Gray -- £19.9.0
John Waugh -- £24.16.10
Robert Ure, part of do. -- £24.16.10
[Sub-total] £49.13.8
And Patrick Walker, formerly Lightbodie -- £47.15.5
Making a cumulo of -- £116.18.1
But an increase of 8d. [pence] is thereby made upon John Waugh's valuation, which, in the Roll, 1691, is only £49.13.0. In 1783, the entry is "Lenhouse, John Waugh, Robert Ure, and Peter Walker," in one sum of £117.8.1, in place of £116.18.1, thus making an increase of 10s. [shillings] by an incorrect summation, and of 8d. [pence] upon the entry of John Waugh in 1769, already noticed, and, from this incorrect cumulo, the disjunction in 1795 has been made.
As already remarked, there is a loss upon John Mochrie of ..... £3.7.8
From which, deduct the sum gained in 1783 as above ..... £0.10.8
And the result is a loss, upon the whole of these disjunctions, of ..... £2.17.0


[Page] 83
SLAMANAN PARISH -- (CONTINUED.)

[Included with Earl of Callander entry] NOTE. -- No Cess has been paid for this for time immemorial. It is believed that the Lands to which this valuation is attached consisted of a Muir or Common, which was divided among the heritors of the parish, upon whom the valuation would have been apportioned, but which does not appear to have been done. -- In the Collector's Book for 1737, which is the oldest extant, the following Note appears upon the margin at this parish: -- "The Cess of the Earl of Lithgow's val. [valuation] added to the heretors' cess in this parioch."

Transcriber's notes

Annotations in red and/or green ink have not been transcribed.

Note to Moderators: I expanded "J. Livingstone Learmonth of Parkhill" to "John Livingstone" b/c I found three other entries on the website that fully showed "John Livingstone Learmonth of Parkhill".

Scottish Exchequer (Tax Records), Land tax rolls - Stirling county - Volume 5 - parishes (see 'More info' for parish details), E106/31/5

This volume contains land tax information from the parishes of Stirlingshire in 1831. These parishes include Airth, Alva, Baldernock, Balfron, Bothkennar, Buchanan, Denny, Drymen, Dunipace, Falkirk, Fintry, Gargunnock, Killearn, Kilsyth, Kippen, Larbert, Lecropt, Muiravonside, St Ninians, Slamannan, and Strathblane.

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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