, 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=22){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 | Castleton Parish Brot.[ Brought] over | 161 | 110 | 51 | £12.7.6 | £2.9.6.0 |
| 2 Sep 1797 | James Fell New Castleton | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| John Elliot Bagget etc | 9 | 2 | 7 | £0.4.6 | £0.0.10.8 | |
| James & William Scott Upper Row | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| David Jackson Netherrow | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Thomas Bell Toftholm | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| James Jackson Herd [Shepherd] Sundhope | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Richard Main Whitropefoot | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Laidlaw Gorrinberry | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Curror Billhope | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Armstrong Herd [Shepherd] Pringlehole | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Robertson Herd [Shepherd] Flight | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Christopher Armstrong Whithaughmiln | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Gray Hookhouse | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Thomas Hall New Castleton | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Grieve Blackburnfoot | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Total | 191 | 131 | 60 | £14.14.9 | £2.18.0.0 | |
| Crailing Parish No 7 | ||||||
| 18 Oct 1797 | William Bell Palace | 5 | 4 | 1 | £0.9.0 | £0.1.9.6 |
| William Robson Tofts | 13 | 10 | 3 | £1.2.6 | £0.4.?.? | |
| 17 Oct 1797 | Thomas Scott East Nisbet | 6 | 6 | £0.13.6 | £0.2.8.4 | |
| Adam Scott East Nisbet | 6 | 6 | £0.13.6 | £0.2.8.4 | ||
| 18 Oct 1797 | James Dickson Crailinghaugh | 4 | 4 | £0.9.0 | £0.1.9.6 | |
| Robert Gibson Crailingnook | 6 | 6 | £0.13.6 | £0.3.8.4 | ||
| George Bell Kirkmains | 9 | 5 | £0.9.0 | £0.1.9.6 | ||
| Admiral John Elliot Mountiviot | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| 17 Oct 1797 | John Young Upper Nisbet | 12 | 10 | 2 | £1.2.6 | £0.4.4.0 |
| Alexander Robertson West Nisbet | 12 | 10 | 2 | £1.2.6 | £0.4.4.0 | |
| Andrew Huggan Nisbet miln | 9 | 7 | 2 | £0.15.9 | £0.3.1.8 | |
| George McDougal Plowland | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| 18 Oct 1797 | William Elliot Orchard | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| James Gray Crailing | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Robert Staggers Crailing | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Hunter Crailing | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Charles Robson & J. Cranston, Battons | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| Niccol Milne Nisbet | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Carried over | 100 | 85 | 15 | £9.11.3 | £1.18.3.0 |
Transcribe other information
[Page] 10th
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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).