, 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=29){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 | Hunam Parish No. 12 | |||||
| 7 Nov 1797 | Revd. [Reverend] Mr. Rutherford Hunam | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Robert Archbald Hunam | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| William Redhead Upper Chatto | 12 | 6 | 6 | £0.13.6 | £0.2.8.4 | |
| James Robson Nether Chatto | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| George Douglas Sharplaw | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| William Whillans Mainside | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| William Trotter Southcote | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| James Lidgerwood Chestershouse | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| George Turnbull Westergrange | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Fletcher Over Whitton | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| George Purvis Hatherlands | 5 | 3 | 2 | £0.6.9 | £0.1.4.2 | |
| Robert Marshall Hunam | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Adam Millar Hunam Miln | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William Chisholm Herd [Shepherd] Nether Chatto | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Mabbel Surhope | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Ainslie Mainside | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| George Turnbull Easter Grange | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Thomas Thomson Boughtrigg | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Samuel Oliver Boughtrigg | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Total | 57 | 46 | 11 | £5.3.6 | £1.0.8.4 | |
| Part of Galashiels Parish No. 13 | ||||||
| 8 Sep 1797 | Robert Grierson Whitlaw | 6 | 4 | 2 | £0.9.0 | 0.1.9.6 |
| Gavin Drydon Lindean | 7 | 6 | 1 | £0.13.6 | £0.2.8.4 | |
| Nicol Milne Esqr. Faldonside | 13 | 12 | 1 | £0.7.0 | £0.5.4.8 | |
| George Anderson Bridgeheugh | 2 | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| John Riddell Lindeanmiln | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| James Milne Nether Whitlaw | 4 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| Total | 35 | 28 | 7 | £3.3.0 | £0.12.7.2 | |
| Country Part of Jedburgh Parish No. 14 | ||||||
| 27 Sep 1797 | John Rutherford Esqr. Edgerton | 11 | 9 | 2 | £1.0.3 | £0.4.0.6 |
| Robert Scott Edgerton Tofts | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Cranstone Crailinghall | 22 | 13 | 9 | £1.9.3 | £0.5.18.2 | |
| Robert Rutherford Harden Piel | 22 | 13 | 9 | £1.9.3 | £0.5.10.2 | |
| 28 Sep 1797 | Thomas Caverhill Houston | 5 | 5 | £0.11.3 | £0.2.3.0 | |
| Robert Herd Houston | 8 | 7 | 1 | £0.15.9 | £0.3.1.8 | |
| Carried over | 49 | 37 | 12 | £4.3.3 | £0.16.7.8 |
Transcribe other information
[Page] 17th
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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).