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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

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Date	Masters/mistresses names	Number of horses	Horses not liable	Duty	20% per 37 George III
1797	Part of Innerleithen Parish
18 Sep 1797	James Ballantyne of Hollilie	6	5	£0.13.6	£0.2.8.4
	John Brunton Thornalie	3		£0.6.9	£0.1.4.2
		9	5	£1.0.3	£0.4.0.6
	Part of Stow Parish
18 Sep 1797	James Pringle of Torwoodlie	3	2	£0.6.9	£0.1.4.2
	William Young Torwoodlie	4		£0.9.0	£0.1.9.6
	George White Cadonlee	3	2	£0.6.9	£0.1.4.2
	John Watson Corslee	8	6	£0.18.0	£0.3.7.2
	James Dunlop Whitebank	3	2	£0.6.9	£0.1.4.2
	William Marshall Cadonhead	2		£0.4.6	£0.0.10.8
	John Turnbull Blackhaugh	3	2	£0.6.9	£0.1.4.2
	John Clapperton Laidlaw Steel	4	2	£0.9.0	£0.1.9.6
	Thomas Gibson Windydoors	2	2	£0.4.6	£0.0.10.8
	Alexander Turnbull Whitebanklee	2		£0.4.6	£0.0.10.8
	John Niel Cadon Mill	2		£0.4.6	£0.0.10.8
	William Niel Newmill	2		£0.4.6	£0.0.10.8
	Thomas Paterson Newhall	3		£0.6.9	£0.1.4.2
	John Turnbull Carrier Radhead	1		£0.2.3	£0.0.5.4
		42	18	£4.14.6	£0.18.10.8
30 Aug 1797	Ettrick Parish
	James Cunningham Thirlston	2		£0.4.6	£0.0.10.8
	Walter Brydon Crosslee	4	2	£0.9.0	£0.1.9.6
	Arthur Burnet in Crosslee	1		£0.2.3	£0.0.5.4
	Gideon Laidlaw in Crosslee	1		£0.2.3	£0.0.5.4
	John Ridle Crosslee	1		£0.2.3	£0.0.5.4
	James Burnet Analshope	1		£0.2.3	£0.0.5.4
	The Revd. [Reverend] Mr Paton	1	1	£0.2.3	£0.0.5.4
	Adam Scott Kirkhope	1	1	£0.2.3	£0.0.5.4
	Walter Brydon Ramsecleugh	2	1	£0.4.6	£0.0.10.8
	Alexander Anderson Gamescleugh	2		£0.4.6	£0.0.10.8
	Walter Grieve Midgehope	1		£0.2.3	£0.0.10.8
	James Stodart Newburgh	2		£0.4.6	£0.0.10.8
	Alexander Laidlaw Thirlston Mill	1		£0.2.3	£0.0.5.4
	Thomas Hog Ettrickhall	1		£0.2.3	£0.0.5.4
	William Grieve in Ettrickhall	1		£0.2.3	£0.0.10.8
	James Laidlaw Hopehouse	1		£0.2.3	£0.0.5.4
	Walter Couthord Goosegreen	2		£0.2.3	£0.0.5.4
	James Anderson Cossershill	3		£0.6.9	£0.1.4.2
	Andrew Anderson Brockuprigg	1		£0.2.3	£0.0.5.4
	Walter Laidlaw Gair	1		£0.2.3	£0.0.5.4
	Robert Hog Ettrickhouse	1		£0.2.3	£0.0.5.4
	William Laidlaw Falshope	1		£0.2.3	£0.0.5.4
	Walter Scott Schoolhouse	1		£0.2.3	£0.0.5.4
	John Linton Deephope	1		£0.2.3	£0.0.5.4
	Robert Jackson Henwoodie	1		£0.2.3	£0.0.5.4
	Robert Hog Cooper Annelshope	1		£0.2.3	£0.0.5.4
		36	5	£4.1.0	0.16.2.4

Transcribe other information

Page 2d
58

Transcriber's notes

The last column under the "20% per 37..." column id obscured by the fold and cannot be read.
Note that in the entries for Ettrick Parish from this point down the values under 'Duty' are in the wrong columns and encroach into the first column of the next group. So as it is written it should be shown as £0.0.4 £6.0.10.8 (but it should actually be £0.4.6 £0.0.10.8). I have shown it in the corrected version, not as in the original????

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).

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