, 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=49){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 | Southdean Parish Brot. [Brought] over | 83 | 70 | 13 | £7.17.6 | £1.11.6.0 |
| 17 Oct 1797 | James Hardy Dovesford | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| 31 Aug 1797 | James Common Wolfhopelee | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| 17 Oct 1797 | Alexander Wight Grange | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| 7 Nov 1797 | William Slatter Lustruther | 1 | 1 | £0.2.3 | £0.0.5.4 | |
| Robert Reid Chesters | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Rae Chesters | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Douglas Chesters | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Thomas Oliver Chesters | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Gilbert Oliver Chesters | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John White Chesters | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| John Whillans Chesters | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Thomas Oliver Turnpikeside | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Total | 99 | 86 | 13 | £9.13.6 | £1.18.8.4 | |
| Selkirk Parish No 32 | ||||||
| 9 Nov 1797 | George Currie Esqr Greenhead | 10 | 10 | £1.2.6 | £0.4.6.0 | |
| Walter Dunlap Whitmuirhall | 7 | 6 | 1 | £0.13.6 | £0.2.8.4 | |
| Archbald Dunlap Whitmuir | 9 | 6 | 3 | £0.13.6 | £0.2.8.4 | |
| Total | 26 | 22 | 4 | £2.9.6 | £0.9.10.8 | |
| Wilton Parish Number 33 | ||||||
| 7 Sep 1797 | John Scott Whithaugh | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Rev Dr [Reverend Doctor] Charters Manse | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| 21 Sep 1797 | Thomas Usher Burnhead | 9 | 9 | £1.0.3 | £0.4.0.6 | |
| William Turnbull Burnfoot | 14 | 4 | 10 | £0.9.0 | £0.1.9.6 | |
| Archibald Douglas Esqr [Esquire] Midshiels | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Messrs Ainslies Horsliehill | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| Lord Napier Wilton Lodge | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Gilbert Chisolm Esq [Esquire] Stirches | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Adam Ormstone Drinkstone | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Carried over | 41 | 29 | 12 | £3.5.3 | £0.13.0.6 |
Transcribe other information
[Page] 37th
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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).