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 |
|---|---|---|---|---|---|---|
| Kilmuire Wester Parish | ||||||
| William Garrow Kessock | 3 | 1 | 2 | £0.2.3 | £0.0.5.4 | |
| Lachlan Paterson Kessock | 3 | 2 | 1 | £0.4.6 | £0.0.5.4 | |
| Alexander Davison Knockbain | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Mr Robert McKenzie Minister | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Alexander Munro Milnlochy | 5 | 3 | 2 | £0.6.9 | £0.1.4.2 | |
| Thomas Stoddart Belmaduthie | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Lady Dowager McKenzie of Kilcoy | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| Thomas Loggan Drumderfatt | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Fraser and Scott Suddie | 6 | 4 | 2 | £0.9.0 | £0.1.9.6 | |
| Charles McKenzie of Kilcoy | 7 | 6 | 1 | £0.13.6 | £0.2.8.4 | |
| John McKenzie of Allangrange | 8 | 4 | 4 | £0.9.0 | £0.1.9.6 | |
| Colin Matheson Benagefield | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Grant Kilurack | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| Alexander Grant Suddie | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| 55 | 38 | 17 | £4.5.6 | £0.17.1.2 | ||
| Finlay Lobban Tenant Kessock | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| William Tait Silloch | 6 | 2 | 4 | £0.4.6 | £0.0.10.8 | |
| 65 | 44 | 21 | £4.19.0 | £0.19.9.6 | ||
| Avoch Parish | ||||||
| Sir Roderick McKenzie Scattwell | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| James Smith Tenant Avoch | 5 | 3 | 2 | £0.6.9 | £0.1.4.2 | |
| Alexander Reid Avoch | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Forsyth Mason Avoch | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Donald Davidson Miller | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James More Avoch | 5 | 2 | 3 | £0.4.6 | £0.0.10.8 | |
| Mr Smith Minister | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| 21 | 16 | 5 | £1.16.0 | £0.7.4.4 | ||
| Eddertoun Parish | ||||||
| James McRobb Admirls [Admirals]farm | 5 | 3 | 2 | £0.6.9 | £0.0.10.8 | |
| John Simson Admerls [Admirals] farm | 4 | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| Mrs Scobbie Ardmore | 6 | 6 | £0.13.6 | £0.2.8.4 | ||
| William McKenzie Easterfearn | 7 | 2 | 5 | £0.4.6 | £0.0.10.8 | |
| 22 | 13 | 9 | £1.9.3 | £0.5.9.2 | ||
| Kincardine Parish | ||||||
| Colin Simson Kincardine | 5 | 1 | 4 | £0.2.3 | £0.0.5.4 | |
| Simon Ross of Gladfield | 8 | 4 | 4 | £0.9.0 | £0.1.9.6 | |
| George Fraser Ardgay | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Mr Gallie Minister | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| forward | 17 | 8 | 9 | £0.18.0 | £0.3.6.2 |
Transcribe other information
[page]5
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).