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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] 129
Survey of the CARRIAGE AND SADDLE HORSE TAX. in the Burgh of
Stranraer from the 5th. of April 1794 to the 5th. of April 1795 by David Mcmillan Surveyor

Proof
4 Horses at 10/- [£0.10.0] each is £2.0.0
1 Horse at 15/- [£0.15.0] each is £0.15.0
£2.15.0 Horse Tax
Ten Pr [per] Cent thereon is £0.5.6 Ten Pr [per] Cent
£3.0.6 Total

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 the sum of Three pounds and Six pence Sterling and that upon
the Twenty Seventh day of Octr. [October] one Thousand Seven Hundred and
ninety four years I delivered to Thomas Mcnair Collector of the said duties
for the Burgh of Stranraer 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 here by certified to be due from them -
[signed] David Mcmillan Surveyor

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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