, 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=243){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 | Creech Parish | ||||
| 24 July 1797 | Col [Colonel] McKay H. Baillie Rosehall | 30 | 2 | 28 | £0.4.0 |
| Mr McGregor Tulintarrow | 4 | 4 | £0.8.0 | ||
| Mrs Geddes Coplich | 2 | 2 | £0.4.0 | ||
| Capt [Captain] William Munro Acharry | 34 | 2 | 32 | £0.4.0 | |
| 72 | 12 | 60 | £1.4.0 | ||
| Dornoch Parish | |||||
| 27 July 1797 | Mr John Forbes Overskibo | 5 | 5 | £0.10.0 | |
| Capt [Captain] Alexander Sutherland New [Providence] | 2 | 2 | £0.4.0 | ||
| Mr Bog Shelbo | 5 | 4 | 1 | £0.8.0 | |
| Major Dempster Pulrozie | 12 | 12 | £1.4.0 | ||
| Capt [Captain] Kenneth McKay Torbo | 4 | 1 | 3 | £0.2.0 | |
| Major Sutherland Rearchar | 10 | 3 | 7 | £0.6.0 | |
| 38 | 27 | 11 | £2.14.0 | ||
| Dornoch Burgh | |||||
| Mr Jeffrey Mercht [Merchant] | 2 | 2 | £0.4.0 | ||
| Mr Hugh Leslie Writer | 2 | 2 | £0.4.0 | ||
| Revd [Reverend] Mr Beaton Minr [Minister] | 3 | 2 | 1 | £0.4.0 | |
| 7 | 6 | 1 | £0.12.0 | ||
| 19 July 1797 | Rt. Honle. [Right Honorable] Earl Gour Dunrobin | 30 | 14 | 16 | £1.8.0 |
| Capt [Captain] Sutherland of Uppat | 8 | 5 | 3 | £0.10.0 | |
| 38 | 19 | 19 | £1.18.0 | ||
| Loth Parish | |||||
| 17 July | Mr Gordon Navideal | 6 | 2 | 4 | £0.4.0 |
| Capt [Captain] Walter Gray Culgour | 4 | 1 | 3 | £0.2.0 | |
| Major Clunes Craikag | 7 | 3 | 4 | £0.6.0 | |
| Capt [Captain] Gordon of Carrol | 6 | 3 | 3 | £0.6.0 | |
| Mr McCullach Minr [Minister] | 3 | 1 | 2 | £0.2.0 | |
| Capt [Captain] Biggery Midgarty | 4 | 1 | 3 | £0.2.0 | |
| Mr Ross | 6 | 2 | 4 | £0.4.0 | |
| 34 | 13 | 23 | £1.6.0 | ||
| Rogart Parish | |||||
| 20 July 1797 | Col [Colonel] Sutherland of Kinnauld | 10 | 5 | 5 | £0.10.0 |
| Lairg Parish | |||||
| 26 July 1797 | Capt [Captain] Donald Matheson Shiness | 20 | 2 | 18 | £0.4.0 |
| Mr William McGregor Crosich | 2 | 2 | £0.4.0 | ||
| Golspy Parish |
Transcribe other information
243
Survey of the HORSE TAX, per 36 Geo. III. Cap. xv. for the Shire of
Sutherland from 5th April 1796 to 5th April 1797 By John Reid Surveyor
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).