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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] 35
Proof
63 Horses @ £0.10.0 £31.10.0
10 Horses @ £0.15.0 £7.10.0
9 Horses @ £0.17.6 £7.17.6
£46.17.6
10 Percent £4.13.9
Total £51.11.3

Dumfries 12th Nov. [November] 1792
I William Laidlaw Assistant Surveyor do hereby Certify That upon
careful examination I find the foregoing Duties Amount to the
sum of Fifty One pounds eleven shillings and three pence Stg [Sterling ] And that
upon the 10th Nov.[November] Currt. [Current] I delivered to Mr Francis Maxwell Collector
of the said Duties an exact Duplicate hereof duly examined and
compared which contained my Oath that the preceding Inhabitants
were duly served with requisitions And that they were charged
conform to the several returns or 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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