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Scottish Exchequer (Tax Records), Farm horse tax - Volume 12 - Counties (Ross and Cromarty - Wigtown) (see 'More info' for county details), E326/10/12

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Date	Masters/mistresses names	Number of horses	Horses liable in duty	Horses not liable	Duty	20% per 37 George III
	Donald McLeod of Geanies	11	6	5	£0.13.6	£0.2.8.4
	Colin McKenzie M [Meikle] Tarral	9	6	3	£0.13.6	£0.2.8.4
	Donald Man Little Tarral	4	3	1	£0.6.9	£0.1.4.2
	Thomas Rose Bundle	10	2	8	£0.4.6	£0.0.10.8
	David McCulloch of Glastulich	10	10		£1.2.6	£0.4.6.0
	Charles Munro of Alan	4	4		£0.9.0	£0.1.9.6
	Donald Sutherland Cadboll	10	4	6	£0.9.0	£0.1.9.6
	Donald Munro Ballintore	10	3	7	£0.6.9	£0.1.4.2
	Donald McFinlay Hilton	14	2	12	£0.4.6	£0.0.10.8
	The Revd. [Reverend] Mr Urquhart Fearn	7	2	5	£0.4.6	£0.0.10.8
	Andrew McAndy Lochslin	10	2	8	£0.4.6	£0.0.10.8
1 Sep 1797	Tarbat Parish
	Fearn Parish
2 Sep 1797	Nigg Parish
	Capt. [Captain] McKenzie of Bayfield	2	2		£0.4.6	£0.0.10.8
	Donald Gallie Shandwick	10	2	8	£0.4.6	£0.0.10.8
	Hugh Rose Culiss	5	2	3	£0.4.6	£0.0.10.8
	Alexander McCandy Culiss	10	3	7	£0.6.9	£0.1.4.2
	Alexander Yuile Ankervile	6	4	2	£0.9.0	£0.1.9.6
	Alexander Fraser Culnald	6	2	4	£0.4.6	£0.0.10.8
	Charles Ross Rarechie	8	2	6	£0.4.6	£0.0.10.8
	John Gallie Hill of Nigg	11	3	8	£0.6.9	£0.1.4.2
	The Rev. [Reverend] Mr McAdam	4	2	2	£0.4.6	£0.0.10.8
	Walter Ross Nigg farm	4	4		£0.9.0	£0.1.9.6
		34	17	17	£1.18.3	£0.7.7.8
		[65]	[27]	[38]	£3.0.9	£0.12.1.8
	Loggie Parish
	Cockburn Ross Esqr Drumgillie	6	6		£0.13.6	£0.2.8.4
	William Ross Calrossie	7	5	2	£0.11.3	£0.2.3.0
	David Ross Loggie	11	4	7	£0.9.0	£0.1.9.6
	James Ross Bogg	8	2	6	£0.4.6	£0.0.10.8
	David Ross Glastluch	6	4	2	£0.9.0	£0.1.9.6
	Roderick McKenzie Scotsburn	4	2	2	£0.4.6	£0.0.10.8
		42	23	19	£2.11.9	£0.10.4.2
	Kilmuir Easter Parish
	Sir Charles Ross of Balnagown	6	6		£0.13.6	£0.2.8.4
	William Robertson Kindace	4	4		£0.9.0	£0.1.9.6
	James McKay Garty	5	3	2	£0.6.9	£0.1.4.2
	James Munro Delny	6	6		£0.13.6	£0.2.8.4
	William McCunish Actyle	9	2	7	£0.4.6	£0.0.10.8
	Gustavis Aird Heathfield	2	2		£0.4.6	£0.0.10.8
	William McKenzie Inchfeurr	4	2	2	£0.4.6	£0.0.10.8
	Carried over	36	25	11	£2.16.3	£0.11.3.0
		66	26	40	£2.18.6	£0.11.8.4

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[page] 2
Survey of The Additional Rates and Duties on Farm Horses in the
County of Ross for 9 Months till 5 April 1798. By William Murray Surveyor

Scottish Exchequer (Tax Records), Farm horse tax - Volume 12 - Counties (Ross and Cromarty - Wigtown) (see 'More info' for county details), E326/10/12

Volume 12 contains farm horse tax information on the following counties: Ross and Cromarty, Roxburghshire, Selkirkshire (Ettrick Forest), Stirlingshire, Sutherland, West Lothian (Linlithgowshire), Wigtownshire, and Ross.

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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