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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
28 Aug 1797	Part of Roberton Parish
	William Elliot of Borthwickbrae	2	2	£0.4.6	£0.0.10.8
	George Grieve Creak	3	2	£0.6.9	£0.1.4.2
	Robert Nicol Philip	1		£0.2.3	£0.0.5.4
	Adam Stavert Hoscat	2		£0.4.6	£0.0.10.8
	Thomas Brydon & Mary Park Hoscatshiel	2		£0.4.6	£0.0.10.8
	William Gladstons in Hoscatshiel	1		£0.2.3	£0.0.5.4
	John Cavers Deansburnhaugh	1		£0.2.3	£0.0.5.4
	James Murray Borthwickburnfoot	1		£0.2.3	£0.0.5.4
	Walter Laidlaw in Borthwickburnfoot	1		£0.2.3	£0.0.5.4
	Adam Nicol Greenbank	2		£0.4.6	£0.0.10.8
	Mr Grieve Howcleugh	2		£0.4.6	£0.0.10.8
	James Burnet Balandean	2		£0.4.6	£0.0.10.8
		20	6	£2.5.0	£0.9.0.0
15 Sep 1797	Gallashiels Parish
	George Richardson Gallashiels	3		£0.6.9	£0.1.4.2
	Thomas Paterson Gallashiels	2		£0.4.6	£0.0.10.8
	William Young and Son Gallashiels	4		£0.9.0	£0.1.9.6
	Robert Hymers Gallashiels	2		£0.4.6	£0.0.10.8
	William Paterson Gallashiels	1		£0.2.3	£0.0.5.4
	James Haag Gallashiels	1		£0.2.3	£0.0.5.4
	Thomas Laidlaw Gallashiels	1		£0.2.3	£0.0.5.4
	John Clapporton Gallashiels	1		£0.2.3	£0.0.5.4
	John Farrgrieve Gallashiels	1		£0.2.3	£0.0.5.4
	Hugh Sanderson Gallashiels	1		£0.2.3	£0.0.5.4
	James Craig Gallashiels	1		£0.2.3	£0.0.5.4
	George Rae Gallashiels	2		£0.4.6	£0.0.10.8
	William Thomson Gallashiels	1		£0.2.3	£0.0.5.4
	Adam Paterson Gallashiels	2		£0.4.6	£0.0.10.8
	William Walker Gallashiels	1		£0.2.3	£0.0.5.4
	John Graham Surgeon Gallashiels	1		£0.2.3	£0.0.5.4
	James Stodart Staymaker Gallashiels	1		£0.2.3	£0.0.5.4
	Thomas Ovans Hemphaugh	3		£0.6.9	£0.1.4.2
	John Stenhouse Parkhouse	4		£0.9.0	£0.1.9.6
	Henry Gill Gallashiels	1		£0.2.3	£0.0.5.4
	George Lees Magillpots	1		£0.2.3	£0.0.5.4
	Robert Serhome Rink	7	3	£0.15.9	£0.3.1.8
	Robert Harper Moselie	2		£0.4.6	£0.0.10.8
	Robert Hunter Netherbarns	4		£0.9.0	£0.1.9.6
	John Dun Killknow	2		£0.4.6	£0.0.10.8
	The Revd. [Reverend] Mr Dowglas	2		£0.4.6	£0.0.10.8
	George Bathgate Claydubes	2		£0.4.6	£0.0.10.8
	Major George McMurdu Farnalie	2		£0.4.6	£0.0.10.8
	George Dun Hollandbush	2		£0.4.6	£0.0.10.8
	Alexander Spiers Boldside	1		£0.2.3	£0.0.5.4
	William Dickson Farnalie Mill	2		£0.4.6	£0.0.10.8
	William Dobson Gallashiels	1		£0.2.3	£0.0.5.4
		62	3	£6.19.6	£1.7.10.8

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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).

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