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Scottish Exchequer (Tax Records), Horse tax - Volume 22 - Burghs (see 'More info' for burgh details), E326/9/22

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[Page] 121
Survey in the Burgh of St Andrews from 5th day of April 1790 to 5th day of
April 1791 By Charles Robb Assessor

Prooff
11 Horses at 10/ [£0.10.0] Each pr [per] Annum £5.10.0 £0.11.0
1 Horse at 15/ [£0.15.0] Each pr [per] Annum £0.15.0 £0.1.6
2 Horses at 17/6 [£0.17.6] Each pr [per] Annum £1.15.0 £0.3.6
[Total] £8.0.0 £0.16.0

I Charles Robb Assessor aforesaid do hearby Certify that upon Carefull
Examination of the foregoing Duties I find they amount in whole to Eight
pounds sterlling and the ten per Cent Duty to sixteen Shillings Starling
and that upon the Fourth day of November I Delivered to Andrew Gullon
Collector of the said Duties for the Burgh aforesaid an Exact duplicat
of the above acount duly Examined and compared with the forgoing
which contained my Oath that Nottices wer left with the severall
persons before named or at there dwelling houses of the Dates Anexed
to there respcitive names requiring them within fourteen Days
to give in alist of there carriages or Saddle horses retained or
Employed by them from the 5 Day of April 1790 to the 5 April
1791 and that the said Account or Survey is Made Out from
the list returned to me and from the best information I Could
procuer of the Carr [Carriage] or Saddle horses of thos whous list are
Deficiant neglected or refused to Give in a list thos in terms
of the Nottices left with them as aforsaid

Charles Robb Assessor

Scottish Exchequer (Tax Records), Horse tax - Volume 22 - Burghs (see 'More info' for burgh details), E326/9/22

This volume contains information on who paid horse tax in the Scottish burghs of Aberdeen, Annan, Anstruther Easter, Arbroath (Aberbrothock), Ayr, Banff, Brechin, Campbeltown, Cullen, Culross, Dingwall, Dumbarton, Dumfries, Dunbar, Dundee, Edinburgh, Elgin, Forfar, Forres, Glasgow, Haddington, Inverary, Inverkeithing, Irvine, Jedburgh, Kilrenny, Kinghorn, Kirkcaldy, Kirkcudbright, Kirkwall, Lanark, Lauder, Linlithgow, Lochmaben, Montrose, North Berwick, Peebles, Perth, Pittenweem, Queensferry (South Queensferry), Renfrew, Rothesay, Rutherglen, St Andrews, Selkirk, Stirling, Stranraer, Tain, Whithorn, and Wigtown, between the 5th of April 1791 until the 5th of April 1792.

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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