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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

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Date	Masters/mistresses names	Number of horses	Horses liable in duty	Horses not liable	Duty	20% per 37 George III
	Kelso Parish Brot. [Brought] over
17 Oct 1797	John Lamb Pilyfoot	2	2		£0.4.6	£0.0.10.8
	Andrew Lillie Howdean	4	4		£0.9.0	£0.1.9.6
	Walter Wintrope Claywells	1	1		£0.4.6	£0.0.10.8
3 Nov 1797	William Robertson Masendiew	8	8		£0.9.0	£0.1.9.6
17 Oct 1797	David Glasgow Softlaw	4	4		£0.9.0	£0.1.9.6
	John Shiell Softlaw	2	2		£0.4.6	£0.0.10.8
16 Oct 1797	James Middlemist Softlaw	2	2		£0.4.6	£0.0.10.8
	Thomas Burn Berrymoss	2	2		£0.4.6	£0.0.10.8
	George Wight Berrymoss	2	2		£0.4.6	£0.0.10.8
	Andrew Wilson Maxwellheughmiln	4	4		£0.9.0	£0.1.9.6
	Thomas Hush Huntershall	4	4		£0.9.0	£0.1.9.6
	John Bruce Brewer Kelso	2	2		£0.4.6	£0.0.10.8
	James Renton Kelso	2	2		£0.4.6	£0.0.10.8
	James Hewit Kelso	1	1		£0.2.3	£0.0.5.4
	Richard Allan Sen'r. [Senior] Kelso	1	1		£0.2.3	£0.0.5.4
	Thomas Broady Kelso	2	2		£0.4.6	£0.0.10.8
	Richard Melrose Kelso	2	2		£0.4.6	£0.0.10.8
	Robert Lillie Jun'r. [Junior] Kelso	2	2		£0.4.6	£0.0.10.8
	George Wilson Kelso	2	2		£0.4.6	£0.0.10.8
	Gilbert Kirkpatrick Kelso	4	4		£0.9.0	£0.1.9.6
	John Jaffrae Kelso	2	2		£0.4.6	£0.0.10.8
	James Paton Kelso	2	2		£0.4.6	£0.0.10.8
	Andrew Riddell Kelso	4	4		£0.9.0	£0.1.9.6
	Alexander Clark Kelso	2	2		£0.4.6	£0.0.10.8
	William Young Kelso	1	1		£0.2.3	£0.0.5.4
	Andrew Cunningham Kelso	1	1		£0.2.3	£0.0.5.4
	James Slight Kelso	2	2		£0.4.6	£0.0.10.8
	James Bruce Kelso	4	4		£0.9.0	£0.1.9.6
	James Hog Kelso	1	1		£0.2.3	£0.0.5.4
	Andrew Tait Kelso	2	2		£0.4.6	£0.0.10.8
	Charles Blackbald Kelso	2	2		£0.4.6	£0.0.10.8
	John Kennedy Kelso	2	2		£0.4.6	£0.0.10.8
	Charles Newton Kelso	2	2		£0.4.6	£0.0.10.8
	Robert Currie Kelso	1	1		£0.2.3	£0.0.5.4
	Total	162	155	7	£17.8.9	£3.9.9.0

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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).

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