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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] 139
Survey of Carriage and Saddle Horse tax. in the Burgh
of Wigton from the 5th. April 1792 to 5th April 1793 by me Anthony Macmillan Survr. [Surveyor]

Proof
5 Horses at 10/ [£0.10.0] are £2.10.0
1 Horse at 15/ [£0.15.0] are £0.15.0
£3.5.0
Ten pr. [per] Cent thereon are £0.6.6
£3.11.6

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 Three Pounds
eleven Shillings & Sixpence Sterling; and that upon the
Seventh day of Decr. [December] one thousand and Seven hundred and
ninety two years I delivered to Mr John McKairly
Collector of the said Duties for the Burgh aforesd. [aforesaid]
an exact Duplicate of the foregoing which contained my
oath that requisitions or notices were delivered to or
left for the Several foregoing Persons of the dates an-
-nexed to their respective names that were to be charged
with the Duties so certified to be due by them
Anthony Macmillan

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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