, 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=43){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 |
|---|---|---|---|---|---|---|
| 27 Oct 1797 | Thomas Hall Hyndhope | 4 | 3 | 1 | £0.6.9 | £0.1.4.2 |
| Thomas Potts Dolphington | 6 | 4 | 2 | £0.9.0 | £0.1.9.6 | |
| Robert Laing Plenderleith | 10 | 4 | 6 | £0.9.0 | £0.1.9.6 | |
| George Scott Falla | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Thomas Ord Stotfield | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Buckholm Bush | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| 7 Nov 1797 | George Douglas Swinside | 3 | 3 | £0.6.9 | £0.1.4.2 | |
| William Douglas Swinside | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| George Douglas Coungertown | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Walker Oxnamrow | 6 | 4 | 2 | £0.9.0 | £0.1.9.6 | |
| Ker Richardson Oxnamnook | 6 | 4 | 2 | £0.9.0 | £0.1.9.6 | |
| George Thomson Hardenmains | 10 | 8 | 2 | £0.18.0 | £0.3.7.2 | |
| George Simpson Bloodylaws | 6 | 4 | 2 | £0.9.0 | £0.1.9.6 | |
| Gideon Stevenson Swoonside Townfoot | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| 17 Oct 1797 | Robert Hunter Millhaugh | 6 | 5 | 1 | £0.11.3 | £0.2.3.0 |
| John Riddell Oxnam Manse | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Robert Thomson Cleughside | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| 7 Nov 1797 | William Young Swoonsidemiln | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| 6 Nov 1797 | Andrew Rutherford Easter Hyndhope | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| 17 Oct 1797 | Mr Cranstone Caput & Heughead | 8 | 8 | £0.18.0 | £0.3.7.2 | |
| Thomas Oliver Oxanammiln | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Thomas Walker Burnfoot | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Gabriel Jardane Bridgend | 1 | 1 | £0.2.3 | £0.0.4.6 | ||
| John Scott Newbigging | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| Robert Hall Newbigging | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William Christy Newbigging | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Robert Simpson Newbigging | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Thomas Hall Newbigging | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Hall Newbigging | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Messrs Pringle & Preston Moss Burnford | 9 | 9 | £1.0.3 | £0.4.0.6 | ||
| John Douglas Newbigging | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Turnbull Birks | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Thomas Fair Kirkstyle | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Mathew Young Burnfoot | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Rutherford Middlesknowes | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Adam Oliver Herd. [Shepherd] Plenderleith | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Telfer Plenderleith | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Murdy Herd [Shepherd] Rickerton | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| George Clark Wester Hyndhope | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Total | 126 | 108 | 18 | £12.3.0 | £2.8.7.2 |
Transcribe other information
[Page] 31st
43
Transcriber's notes
Month not clear
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).