, 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=193){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 | Creech Parish | |||||
| 24 Jul 1797 | Col. [Colonel] McKay H. Baillie Rosehall | 30 | 2 | 28 | £0.4.6 | £0.0.10.8 |
| Mr. McGriegor Tulintarron | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| Mrs Geddes Coplick | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Mr. William McGreigor Crosich | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Capt. [Captain] William Munro Achany | 34 | 2 | 32 | £0.4.6 | £0.0.10.8 | |
| 72 | 12 | 60 | £1.7.0 | £0.5.4.8 | ||
| Dornock Parish | ||||||
| 21 Jul 1797 | Mr. John Forbes Overshibo | 5 | 5 | £0.11.3 | £0.2.3.0 | |
| Capt. [Captain] Alexander Sutherld. [Sutherland] New Providence | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Mr. Bog Shelbo | 5 | 4 | 1 | £0.9.0 | £0.1.9.6 | |
| Major Dempster Pulrosie | 12 | 12 | £1.7.0 | £0.5.4.8 | ||
| Capt. [Captain] Kenneth McKay Torbo | 4 | 1 | 3 | £0.2.3 | £0.0.5.4 | |
| Major Sutherland Rearchar | 10 | 3 | 7 | £0.6.9 | £0.1.4.2 | |
| 38 | 27 | 11 | £3.0.9 | £0.12.1.8 | ||
| Dornoch Burgh | ||||||
| 21 Jul 1797 | Mr Jeffory Mercht. [Merchant] | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Mr. Leslie Writer | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Revd. [Reverend] Mr Bitton Minr. [Minister] | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| 7 | 6 | 1 | £0.13.6 | £0.2.8.4 | ||
| Golspy Parish | ||||||
| 19 Jul 1797 | Rt Hon. [Right Honourable] Earl Gower Dunrobin | 30 | 14 | 16 | £1.11.6 | £0.6.3.6 |
| Capt. [Captain] Sutherland of Uppat | 8 | 5 | 3 | £0.11.3 | £0.2.3.0 | |
| 38 | 19 | 19 | £2.2.9 | £0.8.6.6 | ||
| Loth Parish | ||||||
| 17 Jul 1797 | Mr. Gordon Navideal | 6 | 2 | 4 | £0.4.6 | £0.0.10.8 |
| Capt. [Captain] Walter Gray Calgour | 4 | 1 | 3 | £0.2.3 | £0.0.5.4 | |
| Major Clunes Craikag | 7 | 3 | 4 | £0.6.9 | £0.1.4.2 | |
| Capt. [Captain] Gordon of Carrol | 6 | 3 | 3 | £0.6.9 | £0.1.4.2 | |
| Mr McCulloch Min. [Minister] | 3 | 1 | 2 | £0.2.3 | £0.0.5.4 | |
| Capt. [Captain] [Biggery?] Midgerty | 4 | 1 | 3 | £0.2.3 | £0.0.5.4 | |
| Mr. Ross Hellmsdale | 6 | 2 | 4 | £0.4.6 | £0.0.10.8 | |
| 36 | 13 | 23 | £1.9.3 | £0.5.10.2 | ||
| Rogart Parish | ||||||
| 20 Jul 1797 | Col. [Colonnel] Sutherland Kinnald | 10 | 5 | 5 | £0.11.3 | £0.2.3.0 |
| Lairg Parish | ||||||
| 26 Jul 1797 | Capt. [Captain] Matheson Shiness | 20 | 2 | 18 | £0.4.6 | £0.0.10.8 |
Transcribe other information
5 Sutherland
Survey of the Horse Tax, per 37 Geo. [George] III. Cap 108. for the Shire of
Sutherland by John Reid 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).