, 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=37){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 | Morebattle Parish Brot. [Brought] over | 81 | 69 | 12 | £7.15.3 | £1.11.0.6 |
| 6 Nov 1797 | Thomas Paterson Morebattle | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| George Hall Morebattle | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Walter Small Morebattle | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Richardson Morebattle | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Ovals Morebattle | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| George Bennet Morebattle | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Fox Morebattle | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Hope Morebattle | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Henry Brown Morebattle | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Leydon Morebattle | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Richardson Morebattle | 1 | 1 | £0.2.3 | £0.0.10.8 | ||
| James Culbertson Morebattle | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Francis Allan Morebattle | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Thomas Richardson Morebattle | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Andrew Murray Morebattle | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Andrew Hoy Morebattle | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Smith Morebattle | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Walter Alexander Crubitmiln | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Thomas Hymers Herd [Shepherd] Belford | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Turnbull Herd [Shepherd] Belford | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Thomas Hall Herd [Shepherd] Belford | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Fraser Morebattle | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Rutherford Woodside | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| John Elliot Cocklefoot | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Laidlaw Kelsocleughmainsde | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Thomas Rutherford Herd [Shepherd] Sourhope | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Cranstone Gateshaw etc | 7 | 7 | £0.15.9 | £0.3.1.8 | ||
| John Gray Deanbrae | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Total | 129 | 117 | 12 | £13.3.3 | £2.12.7.8 |
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).