, 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=50){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 | Wilton Parish Brot. [Brought] over | 41 | 29 | 12 | £3.5.3 | £0.13.0.6 |
| 7 Sep 1797 | Jame Aitkin Galalaw | 3 | 3 | £0.6.9 | £0.1.4.2 | |
| William Young Burnhead | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| Robert Walker Cocklekettie | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Robson Gowanbrae | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Reid New Appletreehall | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| James Scott New Appletreehall | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| James Crawford New Appletreehall | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Andison Appletreehall | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| George Hunter Appletreehall | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Thomas Elliot Appletreehall | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Caverse Francis Well | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| George Hallyburton Newton | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| George Bell Muirfield | 4 | 4 | £0.9.0 | £0.1.9.6 | ||
| John Armstrong Easter Grundiestone | 7 | 4 | 3 | £0.9.0 | £0.1.9.6 | |
| Robert Ormstone Boonraw | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Walter Ormstone Boonraw | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Walter Scott Boonraw | 5 | 4 | 1 | £0.9.0 | £0.1.9.6 | |
| Thomas Hall Silver Boothall | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Thomas Turnbull Crosshall | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| William Nicol Gibsnose | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Robert Scott Roughheughmiln | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Hector Blaikie Roadside | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Andrew Hall Heap | 8 | 8 | £0.18.0 | £0.3.7.2 | ||
| William Jackson Heap | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| Mrs Scott Stirches Mains | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| James Riddell Leeheads | 3 | 3 | £0.6.9 | £0.1.4.2 | ||
| Robert Symington Tanlaw | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Thomas Cranstone Coudhouse | 1 | 1 | £0.2.3 | £0.0.5.4 | ||
| James Nicol Riggend | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Henderson Tinlinbrae | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| John Oliver Whitfield | 5 | 1 | 4 | £0.2.3 | £0.0.5.4 | |
| Robert Scott Whitfield | 3 | 1 | 2 | £0.2.3 | £0.0.5.4 | |
| Robert Cowan Calaburn | 3 | 2 | 1 | £0.4.6 | £0.0.10.8 | |
| John Scott Marvenslaw | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Thomas Thomson Marvenslaw Mains | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| 26 Aug 1797 | John Merk Brieryhole | 2 | 2 | £0.4.6 | £0.0.10.8 | |
| John Gray Wiltonburn Esqr | 2 | 2 | £0.4.6 | £0.0.10.8 | ||
| Carried over | 138 | 115 | 23 | £12.18.9 | £2.11.9.0 |
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).