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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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P [Page] 3d -- Survey Continued [Page] 13

Proof
44 Horses at £0.10.0 ....£22.0.0
2 Horses at £0.15.0. .....£1.10.0
3 Horses at £1.0.0 ........£5.0.0
Total by Proof.................£28.10.0
10 per cent thereon.......£2.17.0
Total...............................£31.7.0

I Robert Aiken Surveyor aforesaid Do hereby Certify That upon
Careful Examination of the foregoing Rates an Duties I find they amount
to Twenty Eight pounds Ten shillings Sterling which with ten per Cent
thereon being Two pounds Seventeen Shillings Sterling makes them
amount in whole to Thirty one pounds Seven Shillings Sterling and that
upon the ninth day of December currt. [current] I delivered to Mr Thomas
McClellan Collector of said Duties for said Burgh an Exact Duplicate of
and duly examined and compared with the foregoing account and which
contained my Oath that notifications were delivered or left of the dates foresaid
and that the Rates charged in said account were just and true to the best of my
skill and knowledge and to the best of my belief no person liable to be charged
was omitted.
Robert Aiken

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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