Volume contents
- 1 - Renfrewshire , Paisley - Abbey
- 11 - Renfrewshire , Paisley
- 13 - Renfrewshire , Lochwinnoch
- 17 - Renfrewshire , Cathcart
- 19 - Renfrewshire , Inchinnan
- 20 - Renfrewshire , Port Glasgow
- 21 - Renfrewshire , Kilmalcolm
- 27 - Renfrewshire , Eastwood
- 29 - Renfrewshire , Greenock
- 33 - Renfrewshire , Kilbarchan
- 37 - Renfrewshire , Inverkip
- 40 - Renfrewshire , Renfrew
- 42 - Renfrewshire , Erskine
- 44 - Renfrewshire , Houston
- 49 - Renfrewshire , Neilston
- 55 - Renfrewshire , Eaglesham
- 58 - Renfrewshire , Mearns
- 63 - Renfrewshire , Parish totals
- 67 - Ross-shire , Fearn
- 67 - Ross-shire , Nigg
- 67 - Ross-shire , Kilmuir Easter
- 67 - Ross-shire , Tarbat
- 68 - Ross-shire , Alness
- 68 - Ross-shire , Rosskeen
- 69 - Ross-shire , Urray
- 69 - Ross-shire , Kilearnan
- 69 - Ross-shire , Kiltearn
- 69 - Ross-shire , Dingwall
- 70 - Ross-shire , Avoch
- 70 - Ross-shire , Urquhart
- 70 - Ross-shire , Kilmuir Wester
- 70 - Ross-shire , Edderton
- 71 - Ross-shire , Kincardine
- 71 - Ross-shire , Tain
- 71 - Ross-shire , Contin
- 71 - Ross-shire , Parish totals
- 74 - Isle of Lewis , Stornoway
- 77 - Roxburghshire , Ashkirk
- 77 - Roxburghshire , Ancrum
- 79 - Roxburghshire , Bowden
- 81 - Roxburghshire , Bedrule
- 81 - Roxburghshire , Cavers
- 84 - Roxburghshire , Castleton
- 86 - Roxburghshire , Crailing
- 87 - Roxburghshire , Eckford
- 87 - Roxburghshire , Ednam
- 89 - Roxburghshire , Hawick
- 92 - Roxburghshire , Hobkirk
- 93 - Roxburghshire , Hownam
- 93 - Roxburghshire , Jedburgh
- 93 - Roxburghshire , Galashiels
- 95 - Roxburghshire , Kirktown
- 96 - Roxburghshire , Kelso
- 98 - Roxburghshire , Lilliesleaf
- 99 - Roxburghshire , Lessudden (St Boswells)
- 100 - Roxburghshire , Morebattle
- 100 - Roxburghshire , Linton
- 102 - Roxburghshire , Minto
- 102 - Roxburghshire , Makerstoun
- 103 - Roxburghshire , Maxton
- 103 - Roxburghshire , Melrose
- 107 - Roxburghshire , Oxnam
- 108 - Roxburghshire , Roberton
- 109 - Roxburghshire , Roxburgh
- 110 - Roxburghshire , Sprouston
- 111 - Roxburghshire , Stichill
- 111 - Roxburghshire , Smailholm
- 112 - Roxburghshire , Southdean
- 113 - Roxburghshire , Wilton
- 113 - Roxburghshire , Selkirk
- 115 - Roxburghshire , Yetholm
- 117 - Roxburghshire , Hobkirk (cont.)
- 119 - Roxburghshire , Yetholm (cont.)
- 119 - Roxburghshire , Parish totals
- 123 - Selkirkshire , Ashkirk
- 123 - Selkirkshire , Selkirk
- 124 - Selkirkshire , Yarrow
- 124 - Selkirkshire , Innerleithen
- 124 - Selkirkshire , Stow
- 125 - Selkirkshire , Roberton
- 126 - Selkirkshire , Ettrick
- 127 - Selkirkshire , Galashiels
- 128 - Selkirkshire , Parish totals
- 131 - Stirlingshire , St Ninians
- 151 - Stirlingshire , Airth
- 156 - Stirlingshire , Polmont
- 159 - Stirlingshire , Bothkennar
- 161 - Stirlingshire , Falkirk
- 171 - Stirlingshire , Denny
- 177 - Stirlingshire , Dunipace
- 179 - Stirlingshire , Larbert
- 183 - Stirlingshire , Slamannan
- 188 - Stirlingshire , Muiravonside
- 192 - Stirlingshire , Lecropt
- 193 - Stirlingshire , Logie
- 194 - Stirlingshire , Alva
- 195 - Stirlingshire , Gargunnock
- 198 - Stirlingshire , Kippen
- 202 - Stirlingshire , Balfron
- 206 - Stirlingshire , Fintry
- 208 - Stirlingshire , Killearn
- 212 - Stirlingshire , Buchanan
- 214 - Stirlingshire , Drymen
- 221 - Stirlingshire , Strathblane
- 224 - Stirlingshire , New Killpatrick
- 225 - Stirlingshire , Baldernock
- 228 - Stirlingshire , Campsie
- 233 - Stirlingshire , Kilsyth
- 239 - Stirlingshire , Parish totals
- 243 - Sutherlandshire , Lairg
- 243 - Sutherlandshire , Creich
- 243 - Sutherlandshire , Golspie
- 243 - Sutherlandshire , Loth
- 243 - Sutherlandshire , Rogart
- 243 - Sutherlandshire , Dornoch
- 244 - Sutherlandshire , Durness
- 244 - Sutherlandshire , Reay
- 244 - Sutherlandshire , Farr
- 244 - Sutherlandshire , Parish totals
- 247 - Linlithgowshire , Linlithgow
- 249 - Linlithgowshire , Bo'ness
- 252 - Linlithgowshire , Carriden
- 253 - Linlithgowshire , Abercorn
- 254 - Linlithgowshire , Kirkliston
- 256 - Linlithgowshire , Dalmeny
- 257 - Linlithgowshire , Ecclesmachan
- 258 - Linlithgowshire , Uphall
- 259 - Linlithgowshire , Livingston
- 261 - Linlithgowshire , Bathgate
- 265 - Linlithgowshire , Torphichen
- 268 - Linlithgowshire , Whitburn
- 275 - Linlithgowshire , Parish totals
- 281 - Wigtownshire , Penninghame
- 284 - Wigtownshire , Wigtown
- 286 - Wigtownshire , Kirkinner
- 288 - Wigtownshire , Sorbie
- 289 - Wigtownshire , Whithorn
- 292 - Wigtownshire , Glasserton
- 294 - Wigtownshire , Mochrum
- 297 - Wigtownshire , Old Luce
- 301 - Wigtownshire , Kirkmaiden
- 304 - Wigtownshire , Stoneykirk
- 309 - Wigtownshire , Portpatrick
- 311 - Wigtownshire , Kirkcolm
- 314 - Wigtownshire , Leswalt
- 316 - Wigtownshire , Inch
- 319 - Wigtownshire , New Luce
- 321 - Wigtownshire , Kirkcowan
- 324 - Wigtownshire , Parish totals
| Date | Masters/mistresses names | Number of horses | Horses liable in duty | Horses not liable | Duty |
|---|---|---|---|---|---|
| 1797 | Melrose Parish Brot. [Brought] over | 179 | 160 | 19 | £10.0.0 |
| 29 Aug 1797 | John Laidlaw Peasehill | 2 | 2 | £0.4.0 | |
| 13 Oct 1797 | John Thomson Ever Blainslie | 2 | 2 | £0.4.0 | |
| James Thine Even Blairnslie | 2 | 2 | £0.4.0 | ||
| Richard Robertson Ever Blainslie | 2 | 2 | £0.4.0 | ||
| Andrew Martin Ever Blainslie | 2 | 2 | £0.4.0 | ||
| William Thine Blainslie | 2 | 2 | £0.4.0 | ||
| Thomas Pringles Heirs Blainslie | 4 | 4 | £0.8.0 | ||
| Robert Laidlaw Blainslie | 4 | 4 | £0.8.0 | ||
| Thomas Lawrie Blainslie | 2 | 2 | £0.4.0 | ||
| Mr McKenzie Blainslie | 2 | 2 | £0.4.0 | ||
| James Stirling Roan | 2 | 2 | £0.4.0 | ||
| William Wintrope Broadwoodshiel | 3 | 3 | £0.6.0 | ||
| Mr Stevenson Broadwoodshiel | 2 | 2 | £0.4.0 | ||
| William Johnstone Galahaugh | 1 | 1 | £0.2.0 | ||
| Thomas & John Sanderson Appletreeleaves | 2 | 2 | £0.4.0 | ||
| George Mercer Wilderhaugh | 1 | 1 | £0.2.0 | ||
| James Walker Buckholmside | 1 | 1 | £0.2.0 | ||
| John Lees Buckholmside | 1 | 1 | £0.2.0 | ||
| William Mathieson Gattonside | 2 | 2 | £0.4.0 | ||
| James Fortune Gattonside | 2 | 2 | £0.4.0 | ||
| Thomas Boston Gattonside | 2 | 2 | £0.4.0 | ||
| William Cessford Gattonside | 2 | 2 | £0.4.0 | ||
| Robert Stewart Gattonside | 2 | 2 | £0.4.0 | ||
| James Cessford Gattonside | 2 | 2 | £0.4.0 | ||
| John Hume Gattonside | 2 | 2 | £0.4.0 | ||
| George Broomfield Gattonside | 1 | 1 | £0.2.0 | ||
| John Dickieson Gattonside | 5 | 2 | 3 | £0.4.0 | |
| James Thomson Gattonside | 2 | 2 | £0.4.0 | ||
| Robert Williamson Gattonside | 1 | 1 | £0.2.0 | ||
| John Cameron Friarhall | 2 | 2 | £0.4.0 | ||
| Dr [Doctor] Spence Gattonsidehaugh | 1 | 1 | £0.2.0 | ||
| Andrew Lumsdale Newstead | 2 | 2 | £0.4.0 | ||
| Henry Cunningham Gattonsidehaugh | 2 | 2 | £0.4.0 | ||
| Robert Ormstone Gattonsidehaugh | 1 | 1 | £0.2.0 | ||
| John Anderson Gattonsidehaugh | 1 | 1 | £0.2.0 | ||
| 13 Oct 1797 | William Hume Gateside | 4 | 4 | £0.8.0 | |
| 29 Aug 1797 | John Harper Darnick | 2 | 2 | £0.4.0 | |
| John Moss Keaside | 3 | 3 | £0.6.0 | ||
| George Wight Broomilees | 2 | 2 | £0.4.0 | ||
| Carried over | 259 | 237 | 22 | £23.14.0 |
Scottish Exchequer (Tax Records), Farm horse tax - Volume 5 - Counties (Renfrew - Wigtown) (see 'More info' for county details), E326/10/5
Volume 5 contains farm horse tax information on the following counties: Renfrewshire, Ross and Cromarty, Roxburghshire, Selkirkshire (Ettrick Forest), Stirlingshire, Sutherland, West Lothian (Linlithgowshire), and Wigtownshire.
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).