, 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=18){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 | Caverse Parish Brot [Brought] over | 39 | 32 | 7 | £3.12.0 | £0.14.4.8 |
| 2 Oct 1797 | James Scott Skelfhill | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| 7 Sep 1797 | Gideon Pott Esq. Penchrist | 4 | 4 | £0.9.0 | £0.1.9.6 | |
| 2 Oct 1797 | Gilbert Corbet Barns | 6 | 4 | 2 | £0.9.0 | £0.1.9.6 |
| Walter Scott Priesthaugh | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Anderson Stobitcote | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| 2 Sep 1797 | William Aitchison Linhope | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| William Grieve Herd [Shepherd] Linhope | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Ogilvie Broadhaugh etc | 5 | 2 | 3 | £0.4.6 | £0.0.10.8 | |
| Thomas Scott Northouse | 8 | 2 | 6 | £0.4.6 | £0.0.10.8 | |
| John Little Coulterscleugh etc | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| John Turnbull Herd [Shepherd] Coulterscleugh | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Alexander Millar Tiendsidebridge | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| George Pott Esq. Rigg | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| 2 Oct 1797 | George Douglas Esq. Caverse | 6 | 6 | £0.13.6 | £0.2.8.4 | |
| 31 Sep 1797 | John Johnstone Eastcote | 4 | 4 | £0.9.0 | £0.1.9.6 | |
| 2 Oct 1797 | Robert Hall West Mains | 7 | 4 | 3 | £0.9.0 | £0.1.9.6 |
| James Bunzie West cote | 7 | 4 | 3 | £0.9.0 | £0.1.9.6 | |
| Andrew Pringle Orchard | 5 | 2 | £0.6.9 | £0.1.4.2 | ||
| Robert Scott Esq. Cottage | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| John Thomson Deanbrae | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| Thomas Blyth Easter Middles | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| 21 Sep 1797 | Thomas Oliver Shankend | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 |
| William Goodfellow Merrylaw | 1 | ` | £0.2.3 | £0.0.5.4 | ||
| 2 Sep 1797 | David Scott Daviehaugh | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| John Hume Thornyhall | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William Grieve Herd [Shepherd] Chaup | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Thomas Telfer Limiecleugh | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William Nixon Limiecleugh | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Veitch Binks | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William Gladstones Boanhill Roadside | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Thomas Hog Boanhill Roadside | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Miller Boanhill Roadside | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Archibald Elliot Boanhill | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Samuel Irvine Newfield | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Scott HumbleknowsMiln | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Carried over | 145 | 113 | 32 | £12.14.3 | £2.10.10.2 |
Transcribe other information
[Page] 6th
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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).