, 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=39){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 | Maxton Parish No 23 | |||||
| 2 Nov 1797 | John Hewit Maxton | 4 | 3 | 1 | £0.6.9 | £0.1.4.2 |
| Alexander Cooper Maxton | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| John Thomson Muirhouselaw | 8 | 6 | 2 | £0.13.6 | £0.2.8.4 | |
| Robert Smith Littledean | 6 | 6 | £0.13.6 | £0.2.8.4 | ||
| William Purvis Brounhouse | 8 | 8 | £0.18.0 | £0.3.7.2 | ||
| David Ballantyne Morridgehall | 5 | 5 | £0.11.3 | £0.2.3.0 | ||
| Joseph Aitchison Deanshall | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Murray Plowlands | 3 | 3 | £0.6.9 | £0.0.10.8 | ||
| Andrew Blaikie Riddletonhill | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William Wight Maxton | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Agnes Turnbull Maxton | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Cochrane Riddletonhill | 5 | 5 | £0.11.3 | £0.2.3.0 | ||
| Robert Young Loanend | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| Andrew Mather Rutherford | 9 | 8 | 1 | £0.18.0 | £0.3.7.2 | |
| Total | 61 | 57 | 4 | £6.8.3 | £1.5.7.8 | |
| Melrose Parish No 24 | ||||||
| 29 Aug 1797 | Thomas Baxter Melrose | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| John Mercer writer Melrose | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| David Brown Melrose | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| Thomas Taylor Mercht [Merchant] Melrose | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Tacket Melrose | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Adam Ormstone Melrose | 5 | 2 | 3 | £0.4.6 | £0.0.10.8 | |
| John Gill Melrose | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Gramslie Melrose | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Broomfield Melrose | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| George Grahamslie Melrose | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Millar Melrose | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Johnstone Melrose | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Martin Melrose | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Alexander Toudhosso Melrose | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Andrew Elliot Esqr Greenwells | 8 | 8 | £0.18.0 | £0.3.7.2 | ||
| Carried over | 36 | 33 | 3 | £3.14.3 | £0.14.10.2 |
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).