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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
1797	Melrose Parish Brot. [Brought over	179	160	19	18.0.0	£0.3.12.0
29 Aug 1797	John Laidlaw Peasehill	2	2		£0.4.6	£0.0.10.8
13 Oct 1797	John Thomson Ever Blainslie	2	2		£0.4.6	£0.0.10.8
	James Thine Even Blairnslie	2	2		£0.4.6	£0.0.10.8
	Richard Robertson Ever Blainslie	2	2		£0.4.6	£0.0.10.8
	Andrew Martin Ever Blainslie	2	2		£0.4.6	£0.0.10.8
	William Thine Blainslie	2	2		£0.4.6	£0.0.10.8
	Thomas Pringles heirs Blainslie	4	4		£0.9.0	£0.1.9.6
	Robert Laidlaw Blainslie	4	4		£0.9.0	£0.1.9.6
	Thomas Lawrie Blainslie	2	2		£0.4.6	£0.0.10.8
	Mr McKenzie Blainslie	2	2		£0.4.6	£0.0.10.8
	James Stirling Roan	2	2		£0.4.6	£0.0.10.8
	William Wintrope Broadwoodshiel	3	3		£0.6.9	£0.1.4.2
	Mr Stevenson Broadwoodshiel	2	2		£0.4.6	£0.0.10.8
	William Johnstone Galashaugh	1	1		£0.2.3	£0.0.5.4
	Thomas & John Sanderson Appletreeleaves	2	2		£0.4.6	£0.0.10.8
	George Mercer Wilderhaugh	1	1		£0.2.3	£0.0.5.4
	James Walker Buckholmside	1	1		£0.2.3	£0.0.5.4
	John Lees Buckholmside	1	1		£0.2.3	£0.0.5.4
29 Aug 1797	William Mathieson Gattonside	2	2		£0.4.6	£0.0.10.8
	James Fortune Gattonside	2	2		£0.4.6	£0.0.10.8
	Thomas Boston Gattonside	2	2		£0.4.6	£0.0.10.8
	William Cessford Gattonside	2	2		£0.4.6	£0.0.10.8
	Robert Stewart Gattonside	2	2		£0.4.6	£0.0.10.8
	James Cessford Gattonside	2	2		£0.4.6	£0.0.10.8
	John Home Gattonside	2	2		£0.4.6	£0.0.10.8
	George Broomfield Gattonside	1	1		£0.2.3	£0.0.5.4
	John Dickson Gattonside	5	2	3	£0.4.6	£0.0.10.8
	James Thomson Gattonside	2	2		£0.4.6	£0.0.10.8
	Robert Williamson Gattonside	1	1		£0.2.3	£0.0.5.4
	John Cameron Frierhall	2	2		£0.4.6	£0.0.10.8
	Dr [Doctor] Spence Gattonsidehaugh	1	1		£0.2.3	£0.0.5.4
	Henry Cunningham Gattonsidehaugh	2	2		£0.4.6	£0.0.10.8
	John Anderson Gattonsidehaugh	1	1		£0.2.3	£0.0.5.4
	William Hume Gateside	4	4		£0.9.0	0.1.9.6
	Andrew Lumsdale Newstead	2	2		£0.4.6	£0.0.10.8
	Robert Ormstone Gattonsidehaugh	1	1		£0.2.3	£0.0.5.4
29 Aug 1797	John Harper Darnick	2	2		£0.4.6	£0.0.10.8
	John Moss Keaside	3	3		£0.6.9	£0.01.4.2
	George Wight Broomilees	2	2		£0.4.6	£0.0.10.8
	Carried over	259	237	22	£26.13.3	£5.6.7.8

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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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