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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] 133

Survey of Carriage and Saddle Horse Tax. in the Burgh
of Whithorn from the 5th day of April 1791 to the 5th day of April 1792 by Anthony Macmillan Survr. [Surveyor]

Proof 4 Horses at 10/ [£0.10.0] pr. [per] is £2.0.0
10 pc. [per cent] thereon is £0.4.0
£2.4.0

I Anthony Macmillan Surveyor aforesaid do hereby Certify that
upon careful examination of the foregoing several rates &
duties I find they amount in whole to the Sum of Two Pounds four
Shillings Sterling:- and that upon the Third day of Decr. [December]
one thousand and Seven hundred & ninety one years I delivered to
Mr John Milroy Collector of the said duties for the Burgh
aforesaid an exact Duplicate of the foregoing which contained
my Oath that Requisitions or notices were delivered to or
left with the said Several persons at their dwelling houses
of the dates annexed to their respective Names & that were
to be charged with the Sums so respectively due by them
Anthony Macmillan

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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