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Scottish Exchequer (Tax Records), Horse tax - Volume 25 - Burghs (see 'More info' for burgh details), E326/9/25

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[Page] 125
Survey of the [CARRIAGE AND SADDLE HORSE TAX] in the borough
of Sanquhar from the 5 April 1792 to the 5 April 1793 by William Laidlaw Surveyor

Proof 5 Horses at £0.10.0 is £2.10.0
10 Percent is £0.5.0
Total £2.15.0

Dumfries 12th November 1792
I William Laidlaw Assistant Surveyor aforesaid do hereby
certify that upon careful examination I find the foregoing
Duties amount to the sum of Two pounds fifteen shillings
Stg [Sterling] and that upon the Tenth day of November Current I
delivered to Provost Johnstone the Collector of said duties an exact
duplicate hereof which contained my oath that the preceding
persons were duly served with requisitions and that they were
charged conform to their several returns according to my
knowledge and belief that they were liable in said duties
William Laidlaw
Robert Henderson JP [Justice of the Peace]

Scottish Exchequer (Tax Records), Horse tax - Volume 25 - Burghs (see 'More info' for burgh details), E326/9/25

This volume contains information on who paid horse tax in the Scottish burghs of Aberdeen, Annan, Anstruther Easter, Arbroath (Aberdrothock), Ayr, Banff, Brechin, Burntisland, Campbeltown, Crail, Cullen, Cupar, Dingwall, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dysart, 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, Sanquhar, Selkirk, Stirling, Stranraer, Tain, and Wigtown, between the 5th of April 1792 until the 5th of April 1793.

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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