, 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=202){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 |
|---|---|---|---|---|---|---|
| 22 Aug 1797 | Borness [Borrowstowness] Parish Brot Forwd [Brought Forward] | 16 | 14 | 2 | £1.11.6 | £0.6.3.6 |
| John Ross at Borrowstoun | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| James Thomson Inneravon | 6 | 6 | £0.13.6 | £0.2.8.4 | ||
| Andrew McVey Kinneil House | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| James Wilkie Mains of Kinneil | 6 | 6 | £0.13.6 | £0.2.8.4 | ||
| James Gibb in Chappelton | 5 | 3 | 2 | £0.6.9 | £0.1.4.2 | |
| Peter Baird Muirhouses | 6 | 4 | 2 | £0.9.0 | £0.1.9.6 | |
| Alexander Kirkwood Stationhouse | 7 | 4 | 3 | £0.9.0 | £0.1.9.6 | |
| Richard Thomson Upper Kinneil | 6 | 4 | 2 | £0.9.0 | £0.1.9.6 | |
| Robert Learmonth Nether Kinneil | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| John Baird Inneravon | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| William Meikle Jinkabout Miln | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Aitken in Hainning | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| John Russell in Wateryards | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| John Schaw in Upper Hainning | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Johnston in Borrowstoun | 9 | 5 | 4 | £0.11.3 | £0.2.3.0 | |
| John Johnston Smith Borrowstoun | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Alexander Meikle Borrowstoun | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| David Spowart Borrowstoun | 4 | 3 | 1 | £0.6.9 | £0.1.4.2 | |
| Robert Thomson Borness [Borrowstowness] Braehead | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Robert Henderson Rotten Row | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Alexander Hardie Kinglas | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Peter Aitken Kinglas | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| George Hardie Kinglas | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Widow Main Kinglas | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Smith Irongath hills | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Flint Mileshead | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Carry over | 111 | 94 | 17 | £10.11.6 | £2.2.3.6 |
Transcribe other information
4
202
Linlithgow County HORSE TAX, per 37 Geo. III. Cap. 108. Survey Continued
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).