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

Proof
8 Horses at 10/ [£0.10.0] each is £4.0.0
1 Horse at 15/ [£0.15.0] is £0.15.0
£4.15.0 Horse Tax
Ten Pr. [Per] Cent thereon is £0.9.6 Ten Pr [Per] Cent
£5.4.6 Total

I David Mcmillan Assist. [Assistant] Surveyor aforesaid do hereby certify that upon
carefŭll examination of the foregoing Rates & Duties I find they amount in
whole to the sŭm of Five pounds Foŭr Shillings & Six pence Sterling and that
upon the Seventeen day of Oct. [October] one Thousand Seven Hundred and ninety
four years I delivered to John McCarlie Collector of the said duties for
the Bŭrgh of Wigton an exact dŭplicate of the foregoing which
contained my oath that Reqŭisitions or notices were delivered or left
with the several Inhabitants or at their dwelling houses of the dates
annexed to their respective names they were to be charged with the sŭms
hereby Certified to be due from them
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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