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 | Caverse Brot. [Brought] over | 39 | 32 | 7 | £3.4.0 |
| 2 Oct 1797 | James Scott Skelfhill | 2 | 2 | £0.4.0 | |
| 7 Sep 1797 | Gideon Pott Esqr. Penchrist | 4 | 4 | £0.8.0 | |
| 2 Oct 1797 | Gilbert Corbet Barns | 6 | 4 | 2 | £0.8.0 |
| Walter Scott Priesthaugh | 2 | 2 | £0.4.0 | ||
| James Anderson Stobitcote | 3 | 2 | 1 | £0.4.0 | |
| 2 Sep 1797 | William Aitchison Linhope | 2 | 2 | £0.4.0 | |
| William Grieve Herd [Shepherd] Linhope | 1 | 1 | £0.2.0 | ||
| Robert Ogilvie Broadhaugh etc. | 5 | 2 | 3 | £0.4.0 | |
| Thomas Scott Northouse | 8 | 2 | 6 | £0.4.0 | |
| John Little Coulterscleugh Etc. | 4 | 2 | 2 | £0.4.0 | |
| John Turnbull Herd [Shepherd] Coulterscleugh | 1 | 1 | £0.2.0 | ||
| Alexander Millar Tiendside Bridge | 1 | 1 | £0.2.0 | ||
| George Pott Esqr. Rigg | 2 | 2 | £0.4.0 | ||
| 2 Oct 1797 | George Douglas Esqr. Caverse | 6 | 6 | £0.12.0 | |
| 31 Aug 1797 | John Johnstone East Cote | 4 | 4 | £0.8.0 | |
| 2 Oct 1797 | Robert Hall West Mains | 7 | 4 | 3 | £0.8.0 |
| James Bunzie West Cote | 7 | 4 | 3 | £0.8.0 | |
| Andrew Pringle Orchard | 5 | 3 | 2 | £0.6.0 | |
| Robert Scott Esqr. Cottage | 3 | 2 | 1 | £0.4.0 | |
| John Thomson Deanbrae | 4 | 4 | £0.8.0 | ||
| Thomas Blyth Easter Middles | 3 | 3 | £0.6.0 | ||
| 21 Sep 1797 | Thomas Oliver Shankend | 4 | 2 | 2 | £0.4.0 |
| William Goodfellow Merrylaw | 1 | 1 | £0.2.0 | ||
| 2 sep 1797 | David Scott Dewiehaugh | 2 | 2 | £0.4.0 | |
| John Hume Thornyhall | 2 | 2 | £0.4.0 | ||
| William Grieve Herd [Shepherd] Phauss | 1 | 1 | £0.2.0 | ||
| Thomas Telfer Limiecleugh | 2 | 2 | £0.4.0 | ||
| William Nixon Limiecleugh | 1 | 1 | £0.2.0 | ||
| James Veitch Binks | 2 | 2 | £0.4.0 | ||
| William Gladstone Boanhill Roadside | 3 | 3 | £0.6.0 | ||
| Thomas Hog Boanhill Roadside | 1 | 1 | £0.2.0 | ||
| William Miller Boanhill Roadside | 1 | 1 | £0.2.0 | ||
| Archibald Elliot Boanhill | 2 | 2 | £0.4.0 | ||
| Samuel Irvine Newfield | 2 | 2 | £0.4.0 | ||
| John Scott Humbleknows miln | 2 | 2 | £0.4.0 | ||
| Carried over | 145 | 113 | 32 | £11.6.0 |
Transcribe other information
[Page] 6th
82
Transcriber's notes
Unsure of placename
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).