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 | Uphall Parish Brot forewd. [Brought forward] | 89 | 69 | 20 | £7.15.3 | £1.11.0.6 |
| 31 Aug 1797 | George Mitchell at Houston | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| James Samuel Houston | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Andrew Niel in Brestlethall | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Alexander Uphall | 5 | 5 | £0.11.3 | £0.2.3.0 | ||
| 1 Sep 1797 | Alexander Dalrymple Carledubs | 3 | 3 | £0.6.9 | £0.1.4.2 | |
| William Arbuckle Princod | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William Alexander Newbigging | 5 | 5 | £0.11.3 | £0.2.3.0 | ||
| George Gibb Parkend | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Aitken Parkend | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Granger in Hayscraigs | 6 | 4 | 2 | £0.9.0 | £0.1.9.6 | |
| David Flint in Loananhill | 4 | 3 | 3 | £0.6.9 | £0.1.4.2 | |
| David Hill Longcraig | 5 | 4 | 1 | £0.9.0 | £0.1.9.6 | |
| James Granger in Goshen | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Andrew Smeal in Pouslets | 6 | 4 | 2 | £0.9.0 | £0.1.9.6 | |
| John Ramsay in Byhole | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Brown in Pyothill | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| Mr Read in Five stanks | 6 | 6 | £0.13.6 | £0.2.8.4 | ||
| Alexander Wood Broxburn | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Total | 145 | 119 | 26 | £13.7.9 | £2.13.6.6 | |
| Livingston Parish | ||||||
| 2 Sep 1797 | Sir William Cunningham Bart. [Baronet] | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| John Scoon at Newfield | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| Gideon Pitloh Barracks and Dean | 8 | 8 | £0.18.0 | £0.3.7.2 | ||
| James Booth at Dechmont | 8 | 4 | 4 | £0.9.0 | £0.1.9.6 | |
| James Prentice at Sea field | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| Carry over | 26 | 22 | 4 | £2.9.6 | £0.9.10.8 |
Transcribe other information
13th
211
Linlithgow County Horse Tax, per 37 George 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).