, 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=198){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 | Kippen parish | ||||
| Barony of Glentining | |||||
| 2 Oct 1797 | Andrew Connal Braehead | 5 | 4 | 1 | £0.8.0 |
| Andrew Harvey Fallfoot | 4 | 3 | 1 | £0.6.0 | |
| Mr. Campbell Minister | 1 | 1 | £0.2.0 | ||
| George Graham Bridge Frew | 1 | 1 | £0.2.0 | ||
| William Graham Muirland | 5 | 4 | 1 | £0.8.0 | |
| James Mackinson Miln | 2 | 1 | 1 | £0.2.0 | |
| John Graham Crawfoordson | 5 | 4 | 1 | £0.8.0 | |
| George Galbreath Little Kerse | 5 | 4 | 1 | £0.8.0 | |
| William Bell Dasher | 6 | 4 | 2 | £0.8.0 | |
| Barony of Shirgarton | |||||
| Robert Wright Southside road | 1 | 1 | £0.2.0 | ||
| Broich Barrony | |||||
| John Shirray Blackhouse | 5 | 4 | 1 | £0.8.0 | |
| Andrew Chrystal Farfields | 2 | 2 | £0.4.0 | ||
| Archibald Murdoch Nither Broich | 5 | 4 | 1 | £0.8.0 | |
| David Henderson Gateside | 1 | 1 | £0.2.0 | ||
| William Bowie Bridge Broich | 1 | 1 | £0.2.0 | ||
| John Alexander Miln Bridge Broich | 1 | 1 | £0.2.0 | ||
| John Miln Thomagowan | 3 | 2 | 1 | £0.4.0 | |
| Continued | 53 | 42 | 11 | £4.4.0 |
Transcribe other information
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Transcriber's notes
The placenames on line 7 and line 16 are particularly difficult to interpret.
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).