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Scottish Exchequer (Tax Records), Horse tax - Volume 16 - Counties (S-W) and Burghs (A-K) (see 'More info' for county/burgh details), E326/9/16

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[Page] 27

Royal Burgh of Ayr
from 5th July 1789 to 5th April 1790 By Robert Aiken Surveyor

Proof
2 Horses @ 3/9 [£0.3.9] each or 5/- [£0.5.0]
per annum -- £0.7.6
5 Horses @ 7/6 [£0.7.6] or
10/. [£0.10.0] per annum -- £1.17.6
Tot. [Total] by Proof £2.5.0

I Robert Aiken Surveyor aforesaid Do hereby Certify That
upon carefull examination of the forgoing Rates and Duties I find
they amount in whole to Two pounds 16 shillings & 3 pence Sterling And
that upon the sixteenth Day of March Current I delivered to Mr
Thomas McClelland Principal Collector of said Duties for said Burgh
an exact Duplicate of, and duly examined & compared with the foregoing
Account, which contained my Oath that notifications were left or delivered
of the dates foresaid, and that the rates charged in said account were
just and true to the best of my skill & knowledge, And to the
best of my belief no person liable to be Charged was omitted.
[Signed] Robert Aiken Surveyor

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Scottish Exchequer (Tax Records), Horse tax - Volume 16 - Counties (S-W) and Burghs (A-K) (see 'More info' for county/burgh details), E326/9/16

This volume contains information on who paid horse tax in the counties of Selkirkshire, Shetland (lordship of Zetland), Stirlingshire, Sutherland, West Lothian (Linlithgowshire), and Wigtownshire, as well as the burghs of Aberdeen, Annan, Arbroath (Aberdrothock), Ayr, Banff, Brechin, Burntisland, Cullen, Cupar, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dysart, Edinburgh, Forfar, Fortrose and Rosemarkie, Glasgow, Haddington, Inverary, Irvine, Kinghorn, and Kirkcaldy, between the 5th of July 1789 until the 5th of April 1790.

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).

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