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Scottish Exchequer (Tax Records), Horse tax - Volume 31 - Burghs (see 'More info' for burgh details), E326/9/31

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50
[Page] 131
Survey of the CARRIAGE AND SADDLE HORSE TAX in the Burgh of Stranraer
from the 5th day of April 1797 to the 5th. day of April 1798. By David McMillan Survr. [Surveyor]

Proof
6 Horses at 10/- [£0.10.0] are £3.0.0
2 Horses at 15/- [£0.15.0] are £1.10.0
8 £4.10.0

Ten per Cent is £0.9.0
Additional duty double the former £4.10.0
£9.9.0

I David McMillan Survr. [Surveyor] aforesaid do hereby Certify that upon careful examination of
the foregoing several Rates & Duties I find they amount in whole to the sum of Nine
Pounds nine shillings Sterling And that upon the [---] day of January
one thousand and seven hundred & ninety eight years I delivered to [---]
Collector of the said Duties for the Burgh aforesaid an exact Duplicate of the
foregoing which contained my oath that Requisitions or notices were delivered
to or left for the several foregoing persons of the dates foresaid and the Charges
made out from their returns on my best Information.
David McMillan Surveyor

Scottish Exchequer (Tax Records), Horse tax - Volume 31 - Burghs (see 'More info' for burgh details), E326/9/31

This volume contains information on who paid horse tax in the Scottish burghs of Aberdeen, Annan, Anstruther Easter, Arbroath (Aberbrothock), Ayr, Banff, Brechin, Crail, Campbeltown, Cullen, Culross, Cupar, Dingwall, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dysart, Edinburgh, Elgin, Forfar, Forres, Glasgow, Haddington, Inverary, Inverkeithing, Inverness, Irvine, Jedburgh, Kilrenny, Kinghorn, Kirkcaldy, Kirkcudbright, Lanark, Lauder, Linlithgow, Lochmaben, Montrose, North Berwick, Peebles, Perth, Queensferry (South Queensferry), Renfrew, Rutherglen, St Andrews, Sanquhar, Selkirk, Stirling, Stranraer, Tain, Whithorn, and Wigtown, 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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