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Scottish Exchequer (Tax Records), Horse tax - Volume 27 - Counties (K-W) (see 'More info' for county details), E326/9/27

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[Page] 160

I David Mcmillan Assist. [Assistant] Surveyor aforesaid do hereby certify that upon careful
examination of the foregoing Rates and Duties I find they amount in whole to
sum of One Hŭndred & five pounds one Shilling Sterling and that upon the
-- day of -- one Thoŭsand and Seven Hundred and ninety four years I delivered
to Thomas Adair Esqr Collector of the said Duties for the Shire of Wigton an [exact]
duplicate of the foregoing which contained my Oath that Requisitions or [notices]
were delivered or left with the several Inhabitants or at their dwelling houses
of the dates annexed to their Respective names that they were to be charged
with the sums hereby certified to be due from them -
David Mcmillan Surveyor


Survey of the Carriage and
Saddle Horse Tax in the Shire
of Wigton from the 5th April
1794 to the 5th April 1795

£105.1.0 Sterling

Exd. GS [Examined General Surveyor]

E326/9/27
No 15

Scottish Exchequer (Tax Records), Horse tax - Volume 27 - Counties (K-W) (see 'More info' for county details), E326/9/27

This volume contains information on who paid horse tax in the counties of Kincardineshire, Kinross-shire, Kirkcudbrightshire, Lanarkshire, Midlothian (Edinburghshire), Morayshire (Elgin and Forres), Nairnshire, Orkney, Peeblesshire, Perthshire, Renfrewshire, Ross-shire, Roxburghshire, Selkirkshire, Shetland (lordship of Zetland), Stirlingshire, Sutherland, West Lothian (Linlithgowshire), and Wigtownshire, between the 5th of April 1793 until the 5th of April 1795.

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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