, 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=48){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 |
|---|---|---|---|---|---|---|
| Stitchel Parish Brot. [Brought] over | 52 | 36 | 16 | £4.1.0 | £0.16.2.4 | |
| 14 Oct 1797 | Thomas Waugh Cathornbrae | 5 | 3 | 2 | £0.6.9 | £0.1.4.2 |
| Peter Simpson Parkend | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Thomas Hay Stitchel Town | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Dodds Stitchel Town | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| William Gray Mason Stitchel Town | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Smeatton Stitchel Town | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Hymers Stitchel Town | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Beatty Stitchel Town | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Total | 72 | 52 | 20 | £5.17.0 | £1.3.4.0 | |
| Southdean Parish No 31 | ||||||
| 17 Oct 1797 | Thomas Scott Lethem | 11 | 9 | 2 | £1.0.3 | £0.4.0.6 |
| Revd [Reverend] Mr Scott Southdean | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| 7 Nov 1797 | George Oliver Dikerow | 3 | 1 | 2 | £0.2.3 | £0.0.5.4 |
| Patrick Oliver Westshiels | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| 17 Oct 1797 | Thomas Scott Woollie | 6 | 6 | £0.13.6 | £0.2.3.0 | |
| 31 Aug 1797 | George Davidson Hindly | 2 | 2 | £0.4.6 | £0.0.10.9 | |
| 7 Nov 1797 | John Walker Ruletownhead | 6 | 6 | £0.13.6 | £0.2.8.4 | |
| George Elliot Doorpool | 5 | 3 | 2 | £0.6.9 | £0.1.4.2 | |
| 17 Oct 1797 | George White Falside | 4 | 4 | £0.9.0 | £0.1.9.6 | |
| 7 Nov 1797 | John Turnbull Mackside | 5 | 5 | £0.11.3 | £0.2.3.0 | |
| 17 Oct 1797 | William Oliver Westerhouses | 3 | 3 | £0.6.9 | £0.1.4.2 | |
| 7 Nov 1797 | James Babty Southdean | 7 | 4 | 3 | £0.9.0 | £0.1.9.6 |
| 27 Oct 1797 | William Scott Roughlawnook | 6 | 4 | 2 | £0.9.0 | £0.1.9.6 |
| 7 Nov 1797 | Charles Kerr Esqr Abbotrule | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| 27 Oct 1797 | John Scott Woodhouse | 4 | 4 | £0.9.0 | £0.1.9.6 | |
| William Turnbull & Charles Scott Marvenslaw | 5 | 5 | £0.11.3 | £0.2.3.0 | ||
| William White Clesspool | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Walter Riddell Southdeanmiln | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Mrs Amos Clethaugh | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| Carried over | 83 | 70 | 13 | £7.17.6 | £1.11.6.0 |
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).