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Scottish Exchequer (Tax Records), Horse tax - Volume 30 - Counties (L-W) (see 'More info' for county details), E326/9/30

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Page 3. Carriage and Saddle Horse Tax.

[page] 132

Proof
79 Horses at £0.10.0 Each is £39.10.0
1 Horse at £0.15.0 Each is £ 0.15.0
13 Horses at £0.17.6 Each is £11.7.6
£51.12.6

£51.12.6 at 10 per Cent £ 5.3.3
Additional Tax £ 51.12.6
Sum Total £108.8.3

I William Brunton Surveyor aforesaid do hereby certify that upon carefull examination of the
forgoing duties I find they amount to the Sum of One Hundred and eight pounds eight Shillings
and three pence and that upon the ..... day of ..... I delivered to John Scott Collector of these
duties for the Shire aforesaid an exact duplicate of the above duly compared which contained my
Oath that the preceeding inhabitants were duly served with Requisitions desiring them within fourteen
days to deliver or cause to be delivered to me upon calling for that purpose An Attested list of all the
Servants Horses and Carriages used and employed by them from the 5 of April 1797 to the 5 of April
1798 as well as an account of what Horses they might use any where Else and that the forgoing
Report was made up from the Several lists or Returns to me from the best information I could
procure or form my own certain knowledge of their Respective Establishments.

William Brunton

Scottish Exchequer (Tax Records), Horse tax - Volume 30 - Counties (L-W) (see 'More info' for county details), E326/9/30

This volume contains information on who paid horse tax in the counties of 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 1797 until the 5th of April 1798.

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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