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Scottish Exchequer (Tax Records), Horse tax - Volume 28 - Burghs (see 'More info' for burgh details), E326/9/28

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[Page] 119
Survey of the Duties on Carriage and Saddle horses in the Burgh of Rutherglen
from the 5th. of April 1793 to the 5th. of April 1794 by Andrew Aitchison Surveyor

Proofe 5 Horses at £ 0.10.0 each -- £2.10.0
1 Horse at £0.15.0 -- £0.15.0
£3.5.0
Ten per cent on the above -- £0.6.6
Totall £3.11.6

I Andrew Aitchison Surveyor Do hereby certify That upon carefull examination of the above
[Rates] and duties finds they amount in whole to the sume of Three pounds Eleven
[Shillings] and six pence Sterling and that on this day I delivered to Mr Fleming
[Collector] of these duties an exact duplicate of this account which contained my
oath that the above Inhabitants were duly served with requisitions and
that they were charged conform to their returns or to the best of my knowledge
[information] or beliefe that they were liable in said duties

[signed] Andrew Aitchison
Glasgow 24th. Octr. [October]
1794

Scottish Exchequer (Tax Records), Horse tax - Volume 28 - Burghs (see 'More info' for burgh details), E326/9/28

This volume contains information on who paid horse tax in the Scottish burghs of Aberdeen, Annan, Anstruther Easter, Anstruther Wester, Arbroath (Aberbrothock), 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, Rutherglen, St Andrews, Sanquhar, Selkirk, Stirling, Stranraer, Tain, Whithorn, and Wigtown, 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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