, 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=23){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 | Crailing Parish Brot. [Brought] over | 100 | 85 | 15 | £9.11.3 | £1.18.3.0 |
| 18 Oct 1797 | Robert Bell Littletonlees | 4 | 4 | £0.9.0 | £0.1.9.6 | |
| James Robson Crailingbraehead | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| John Hunter Crailingmiln | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Rae Crailing | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Total | 111 | 96 | 15 | £10.16.0 | £2.3.2.4 | |
| Ednam Parish No 8 | ||||||
| 16 Oct 1797 | Patrick Fair Highrighall | 11 | 8 | 3 | £0.18.0 | £0.3.7.2 |
| Abraham Logan Harpertown | 13 | 12 | 1 | £1.7.0 | £0.5.4.8 | |
| John Stewart Ednam | 8 | 8 | £0.18.0 | £0.3.7.3 | ||
| Samuel Robson Ednam | 13 | 12 | 1 | £1.7.0 | £0.5.4.8 | |
| John Lockie Howanrigg | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| Admiral Dickson Sydenham | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Joseph Yellowlee Edinmouth | 7 | 6 | 1 | £0.13.6 | £0.2.8.4 | |
| Joseph Trotter Henderside | 10 | 7 | 3 | £0.15.9 | £0.3.1.8 | |
| George Johnstone Hairnflat | 6 | 6 | £0.13.6 | £0.2.8.4 | ||
| Alexander Dove Ednam Spittal | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| John Trotter Springhall | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| Thomas Hudd Newtonlees | 6 | 6 | £0.13.6 | £0.2.8.4 | ||
| John Phin Heavyside | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Andrew Smith Ednam | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Lockie Ednam | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| George Davidson Dyer Ednam | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Thomas Fraser Ednam | 6 | 6 | £0.13.6 | £0.2.8.4 | ||
| Robert Walker Ednam miln | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| Total | 103 | 95 | 8 | £10.13.9 | £2.2.9.0 | |
| Eckford Parish No. 9 | ||||||
| 4 Nov 1797 | David McDougal Cavertonmiln | 20 | 14 | 6 | £1.11.6 | £0.6.3.0 |
| Captain James Jaffrae Kersknow | 11 | 11 | £1,4.9 | £0.4.4.6 | ||
| Thomas Gregson Cessford | 20 | 20 | £0.2.5 | £0.9.0.0 | ||
| Alexander Oliphant Eckford etc | 19 | 12 | 7 | £1.7.0 | £0.5.4.8 | |
| Carried over | 78 | 63 | 15 | £7.0.1 | £1.8.4.2 | |
| 18 Oct 1797 | Robert Ormston Eckfordmains | 8 | 6 | 2 | £0.13.6 | £0.2.8.4 |
Transcribe other information
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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).