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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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55- [Page] 135

Survey of CARRIAGE AND SADDLE HORSE TAX. in the
Burgh of Wigton from the 5th day of April 1791 to the 5th day of April 1792 By Anthony Macmillan

Proof 6 Horses at 10/ [£0.10.0] each is £3.0.0
1 Horse at 15/ [£0.15.0] each is £0.15.0
£3.15.0
10 Per Cent thereon is £0.7.6
£4.2.6

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 Four pounds two Shillings &
six pence Sterling:- And that upon the Third day of Decr. [December]
one thousand seven hundred & ninety one years I delivered to
Mr John McKairly Collr [Collector] of the said duties for the Burgh aforesaid
an exact Duplicate of the foregoing which contained my Oath that
reqis. [requisitions] or notices were left with the said Several Persons or
at their dwelling Places of the dates annexed to their
respective names that were to be charged with the duties
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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