, 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=26){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 | Hawick Parish No. 10 | 105 | 90 | 15 | £10.2.6 | £2.0.6.0 |
| Sept | Thomas Turnbull Manufacturer Hawick | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| William Richardson Mercht. [Merchant] | 5 | 5 | £0.11.3 | £0.2.3.0 | ||
| Thomas Turnbull Esq | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| John Crosbie Brewer | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Archibald Dickson Esqr. | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| George Ogilvie Messenger | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| George Gray Mercht [Merchant] | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Hardy Butcher | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Hardy Carrier | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Hardy Carrier | 5 | 5 | £0.11.3 | £0.2.5.0 | ||
| William Blaik Carrier | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Thomas Rae Carter | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Adam Thorburn Carrier | 2 | 2 | £0.4.6 | £0.0.5.4 | ||
| Robert Scoon Carrier | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| George & Alexander Mitchelhill | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Robert Millar Carrier | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Robert Scott Carrier | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Burnet Carrier | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Archibald Paterson | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Thomas Blaik | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Tully | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Biggar Innkeeper | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Thomas Hallyburton Carrier | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Thomson Carrier | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Blaik Carrier | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Renwick | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Walter Hog Carrier | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William Aitkin Carrier | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Drydon | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Leydon Carrier | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| Thomas Kedzie Baker | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Ainslie | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Michael Anderson Carrier | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Anderson | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Pott Pedlar | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Laing | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Walter Irvine | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Baillie William Scott | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Robert Caverse Mercht. [Merchant] | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Walter Henderson | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Carried over | 175 | 160 | 15 | £18.0.0 | £3.12.0.0. | |
| William Anderson | 1 | 1 | £0.2.3 | £0.0.5.4 |
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).