, Farm horse tax - Volume 5 - Counties (Renfrew - Wigtown) (see 'More info' for county details), E326/10/5&destination=/virtual-volumes/volume-images/volume_data-E326-10-5/REX01666?image_number=111){kind=link}
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 | Smealholm Parish No [Number] 29 | ||||
| 14 Oct 1797 | Revd. [Reverend] Mr Thomas Cleghorn | 1 | 1 | £0.2.0 | |
| William Scott New Smealholm | 11 | 8 | 3 | £0.16.0 | |
| George Nisbet Smealholmmains | 4 | 4 | £0.8.0 | ||
| William Dickson Upper Smealholmmains | 8 | 4 | 4 | £0.8.0 | |
| David Nisbet Bettyfield | 10 | 8 | 2 | £0.16.0 | |
| John Dove Sandy knows | 8 | 6 | 2 | £0.12.0 | |
| Robert Balmer Spittal | 6 | 5 | 1 | £0.10.0 | |
| James Dickson Morrick | 5 | 3 | 2 | £0.6.0 | |
| Thomas Rule Smealholmmiln | 4 | 4 | £0.8.0 | ||
| Alexander Trotter West Girnick | 2 | 2 | £0.4.0 | ||
| George Paterson Mid:Girnick | 2 | 2 | £0.4.0 | ||
| John Fairbairn East Girnick | 3 | 3 | £0.6.0 | ||
| Mrs Tait East Third Smealholm Town | 2 | 2 | £0.4.0 | ||
| James Gibson East Third | 1 | 1 | £0.2.0 | ||
| James Purvis East Third | 1 | 1 | £0.2.0 | ||
| Adam Purvis mid. Third | 1 | 1 | £0.2.0 | ||
| David Pringle mid. Third | 1 | 1 | £0.2.0 | ||
| Alexander Locky mid. Third | 1 | 1 | £0.2.0 | ||
| Thomas Lawder mid. Third | 2 | 2 | £0.4.0 | ||
| James Lockie Upper Town | 1 | 1 | £0.2.0 | ||
| Total | 75 | 61 | 14 | £6.2.0 | |
| Stitchel Parish No [Number] 30 | |||||
| 14 Oct 1797 | Sir James Pringle Bart [Baronet] | 6 | 4 | 2 | £0.8.0 |
| George Milne Sweethope | 10 | 6 | 4 | £0.8.0 | |
| Richard Hewit Queenscairn | 9 | 5 | 4 | £0.10.0 | |
| Revd [Reverend] Mr Scott Stitchel | 1 | 1 | £0.2.0 | ||
| James Hoggarth Baillieknow | 12 | 12 | £1.4.0 | ||
| George Boyd Eastfield | 6 | 4 | 2 | £0.8.0 | |
| William Downie Ranniesburn | 8 | 4 | 4 | £0.16.0 | |
| Carried over | 52 | 36 | 16 | £3.12.0 |
Transcribe other information
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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).