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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] 52

Proof
560 Horses at £0.10.0 is £280.0.0
50 Horses at £0.15.0 is £37.10.0
55 Horses at £0.17.6 is £48.2.6
40 Horses at £1.0.0 is £40.0.0
£405.12.6
Ten per cent on the above £40.11.3
Total £446.3.9

I Andrew Aitchison Surveyor aforesaid Do hereby certify That upon carefull examination
of the foregoing Several rates and duties find they amount in wholl to the Sum of
Four Hundred and Forty Six pounds Three Shillings and Ninepence Sterling and
that on this day I delivered to Archibald Hamilton Esqr. Collector of
these duties an exact duplicate of this account duly examined and
Compared which contained my Oath that the foregoing Inhabitants were
duly served with requisitions and that they were charged According to their
returns or to the best of my knowledge and belief that they were liable in
Said duties
Andrew Aitchison
Glasgow 19th Decr. [December] 1794

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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