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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] 37

Survey of the Carriage and Saddle Horse Tax in the Royalty
of Lauder from 5 April 1791 to 5 April 1792 by William Johnstone Surveyor.

Proof 5 Horses at £0.10.0 each is £2.10.0
and 10 percent on £2.10.0 is £0.5.0
amounting in all to £2.15.0 Ster[Sterling]

I William Johnstone Surveyor aforesaid do hereby Certify that upon carefull examination I
find that the foregoing duties amount to the sum of Two pounds fifteen shillings Sterling and
that upon the 27 Octr [October] 1791 I delivered to Robert Romaines Collector of these duties an exact
duplicate of this accompt duely examined and Compered which contained my oath that the
preceeding Inhabitants were duely served with requisitions and that they were charged according
to their several returns or according to my knowledge and belief that they were liable in the said
duties. William Johnstone Surveyor.

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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