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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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Survey in the Burgh of Cupar from the 5th April 1790
to 5 April 1791 By Charles Robb Surveyor

Prooff
17 Horses at £0.10.0 Each per Annum £8.10.0 ..... £0.17.0
4 Horses at £0.15.0 Each per Annum £3.0.0 ......... £0.6.0
[Total] £11.10.0 ... £1.3.0

I Charles Robb Assessor aforesaid do hereby Certify that upon carefull Examination of the
foregoing duties I find they Amount in whole to Eleven pounds ten Shillings Sterling
and the ten per Cent duty to one pound three Shillings sterling and that upon the
Fifth day November I delivered to Alexander Simpson Collector of the said duties
for the Burgh aforesaid an Exact duplicat of the above account duly Examined
and compared with the foregoing which Contained My Oath that notices were
left with the Several Pearsons before named or at their dwelling houses
of the dates Annexed to their respective Names requiring them within four-
-teen days to Give in a list of their Carriage or saddle horses retained or
Employed by them from the 5 day of April 1789 to the 5 day of April 1790 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 those whose list are deficiant neglicted or refused to Give in a list there
of in terms of the Notices left with them as aforesaid.

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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