, 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=19){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 | 145 | 113 | 32 | £12.14.3 | £2.10.10.2 |
| 2 Oct 1797 | Walter Glendining Humbleknowsmiln | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| James Rathie Kaim End | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Walter Davidson Bitchlaw | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Robert Murray Ormstone mains | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| John Clark Lochend | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| George & Walter Stavert Orchard | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Gavin Drydon Caversknows | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| Alexander Ferguson West Middles | 6 | 4 | 2 | £0.9.0 | £0.1.9.6 | |
| Michael Andison Todlaw | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Thomas Turnbull Dykes | 4 | 3 | 1 | £0.6.9 | £0.1.4.2 | |
| 31 Aug 1797 | William Johnstone Spittal | 3 | 1 | 2 | £0.2.3 | £0.0.5.4 |
| William Johnstone Junior Tower | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| 2 Oct 1797 | James Scott Denholmhill | 4 | 4 | £0.9.0 | 0.1.9.6 | |
| John Turnbull Denholm | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Leydon Heckler Denholm | 1 | 1 | £0.2.3 | £0.0.5,4 | ||
| James Wilson Horsedealer Denholm | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Thomas Robson Smith Denholm | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Leydon Denholm | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Elliot Denholm | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Gilbert Rae Carter, Denholm | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Turnbull Wright Denholm | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Little Mason Denholm | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| George Beatty Stockingmaker Denholm | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Scott Heckler Denholm | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Archibald Murray Taylor Denholm | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William Henry Cooper Denholm | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Widow Lockie Denholm | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Scott Denholm Farm | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| John Scott Denholm Miln | 4 | 3 | 1 | £0.6.9 | £0.1.4.2 | |
| James Herron Honeytown | 6 | 6 | £0.13.6 | £0.2.8.4 | ||
| James Currle Trowmiln | 4 | 2 | 1 | £0.6.9 | £0.1.4.2 | |
| John Lun Lodgeknow | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Beatty Denholm | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| 21 Sep 1797 | Abel Armstrong Shankend | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Total | 222 | 181 | 41 | £20.7.3 | £4.1.5.4 |
Transcribe other information
7th
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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).