, Farm horse tax - Volume 12 - Counties (Ross and Cromarty - Wigtown) (see 'More info' for county details), E326/10/12&destination=/virtual-volumes/volume-images/volume_data-E326-10-12/REX01666?image_number=16){kind=link}
Volume contents
- 2 - Ross-shire , Fearn
- 2 - Ross-shire , Nigg
- 2 - Ross-shire , Kilmuir Easter
- 2 - Ross-shire , Tarbat
- 2 - Ross-shire , Logie
- 3 - Ross-shire , Rosskeen
- 3 - Ross-shire , Alness
- 3 - Ross-shire , Kiltearn
- 4 - Ross-shire , Dingwall
- 4 - Ross-shire , Urray
- 4 - Ross-shire , Kilearnan
- 4 - Ross-shire , Urquhart
- 5 - Ross-shire , Kilmuir Wester
- 5 - Ross-shire , Avoch
- 5 - Ross-shire , Edderton
- 5 - Ross-shire , Kincardine
- 6 - Ross-shire , Tain
- 6 - Ross-shire , Contin
- 6 - Ross-shire , Parish totals
- 11 - Roxburghshire , Hobkirk
- 13 - Roxburghshire , Ashkirk
- 13 - Roxburghshire , Ancrum
- 15 - Roxburghshire , Bowden
- 17 - Roxburghshire , Bedrule
- 17 - Roxburghshire , Cavers
- 20 - Roxburghshire , Castleton
- 22 - Roxburghshire , Crailing
- 23 - Roxburghshire , Ednam
- 23 - Roxburghshire , Eckford
- 25 - Roxburghshire , Hawick
- 28 - Roxburghshire , Hobkirk
- 29 - Roxburghshire , Hownam
- 29 - Roxburghshire , Galashiels
- 29 - Roxburghshire , Jedburgh
- 31 - Roxburghshire , Kirktown
- 32 - Roxburghshire , Kelso
- 34 - Roxburghshire , Lilliesleaf
- 35 - Roxburghshire , Lessudden (St Boswells)
- 36 - Roxburghshire , Morebattle
- 36 - Roxburghshire , Linton
- 38 - Roxburghshire , Makerstoun
- 38 - Roxburghshire , Minto
- 39 - Roxburghshire , Maxton
- 39 - Roxburghshire , Melrose
- 43 - Roxburghshire , Oxnam
- 44 - Roxburghshire , Roberton
- 45 - Roxburghshire , Roxburgh
- 46 - Roxburghshire , Sprouston
- 47 - Roxburghshire , Smailholm
- 47 - Roxburghshire , Stichill
- 48 - Roxburghshire , Southdean
- 49 - Roxburghshire , Wilton
- 49 - Roxburghshire , Selkirk
- 51 - Roxburghshire , Yetholm
- 53 - Roxburghshire , Parish totals
- 57 - Selkirkshire , Ashkirk
- 57 - Selkirkshire , Selkirk
- 58 - Selkirkshire , Innerleithen
- 58 - Selkirkshire , Ettrick
- 58 - Selkirkshire , Stow
- 59 - Selkirkshire , Yarrow
- 60 - Selkirkshire , Roberton
- 60 - Selkirkshire , Galashiels
- 61 - Selkirkshire , Parish totals
- 69 - Stirlingshire , St Ninians
- 89 - Stirlingshire , Airth
- 95 - Stirlingshire , Polmont
- 98 - Stirlingshire , Bothkennar
- 101 - Stirlingshire , Falkirk
- 112 - Stirlingshire , Denny
- 118 - Stirlingshire , Dunnipace
- 120 - Stirlingshire , Larbert
- 124 - Stirlingshire , Slamannan
- 129 - Stirlingshire , Muiravonside
- 133 - Stirlingshire , Lecropt
- 134 - Stirlingshire , Logie
- 135 - Stirlingshire , Alva
- 137 - Stirlingshire , Gargunnock
- 140 - Stirlingshire , Kippen
- 144 - Stirlingshire , Balfron
- 148 - Stirlingshire , Fintry
- 150 - Stirlingshire , Killearn
- 154 - Stirlingshire , Buchanan
- 156 - Stirlingshire , Drymen
- 164 - Stirlingshire , Strathblane
- 166 - Stirlingshire , New Kilpatrick
- 167 - Stirlingshire , Baldernock
- 170 - Stirlingshire , Campsie
- 175 - Stirlingshire , Kilsyth
- 181 - Stirlingshire , Parish totals
- 193 - Sutherlandshire , Golspy
- 193 - Sutherlandshire , Creich
- 193 - Sutherlandshire , Loth
- 193 - Sutherlandshire , Rogart
- 193 - Sutherlandshire , Larg
- 193 - Sutherlandshire , Dornoch
- 194 - Sutherlandshire , Durness
- 194 - Sutherlandshire , Farr
- 194 - Sutherlandshire , Parish totals
- 194 - Sutherlandshire , Reay
- 199 - Linlithgowshire , Linlithgow
- 201 - Linlithgowshire , Bo'ness
- 204 - Linlithgowshire , Carriden
- 205 - Linlithgowshire , Abercorn
- 206 - Linlithgowshire , Kirkliston
- 208 - Linlithgowshire , Dalmeny
- 209 - Linlithgowshire , Ecclesmachan
- 210 - Linlithgowshire , Uphall
- 211 - Linlithgowshire , Livingston
- 213 - Linlithgowshire , Bathgate
- 217 - Linlithgowshire , Torphichen
- 220 - Linlithgowshire , Whitburn
- 224 - Linlithgowshire , Parish totals
- 228 - Wigtownshire , Penninghame
- 230 - Wigtownshire , Wigtown
- 232 - Wigtownshire , Kirkinner
- 234 - Wigtownshire , Sorbie
- 236 - Wigtownshire , Whithorn
- 238 - Wigtownshire , Glasserton
- 240 - Wigtownshire , Mochrum
- 244 - Wigtownshire , Old Luce
- 248 - Wigtownshire , Kirkmaiden
- 251 - Wigtownshire , Stoneykirk
- 256 - Wigtownshire , Portpatrick
- 258 - Wigtownshire , Kirkcolm
- 261 - Wigtownshire , Leswalt
- 264 - Wigtownshire , Inch
- 267 - Wigtownshire , New Luce
- 268 - Wigtownshire , Kirkcowan
- 272 - Wigtownshire , Parish totals
| Date | Masters/mistresses names | Number of horses | Horses liable in duty | Horses not liable | Duty | 20% per 37 George III |
|---|---|---|---|---|---|---|
| 1797 | Bowden Parish Brot. [Brought] over | 91 | 69 | 22 | £17.15.3 | £1.11.0.6 |
| 8 Sep 1797 | George Merk Hillfield | 3 | 3 | £0.6.9 | £0.1.4.2 | |
| John Harvie Linthill | 7 | 4 | 3 | £0.9.0 | £1.9.6 | |
| 29 Aug 1797 | Andrew Barrie Toftbarns | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 |
| William Grierson Springwalls | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| James Gordon Bowden | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Mather Bowden | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Elliot Newhall miln | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Young Bowden | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Speeden Bowden | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Lawrie Bowden | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Aitken Eastfield | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Isobel Scott Westfields | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Thorburn Midlemburn | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| James Buckholm Midlem | 4 | 3 | 1 | £0.6.9 | £0.1.4.2 | |
| James Paterson Midlem | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Robert Thorburn Midlem | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| George Douglas Midlem | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| William Paisley Midlem | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William Harvey Midlem | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Sword Midlem | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Wight Midlem | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William Tully Midlem | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Thomson Crowknow | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Bulman Bowden | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Thomas Shiel Midlem Townhead | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| Andrew Aitkin Midlem | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Young Midlem | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Carried over | 154 | 121 | 33 | £13.12.3 | £2.14.5.4 |
Transcribe other information
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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
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).