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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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[Page] 135

Survey of the CARRIAGE AND SADDLE HORSE TAX. in the Burgh of
Whithorn from 5th day of April 1797 to the 5th day of April 1798 by David Mcmillan
Survr. [Surveyor]

Proof
2 Horses at 10/ [£0.10.0] is £1.0.0
Ten pr. [per] Cent thereon is £0.2.0
Additional Duty £1.0.0
£2.2.0 Total

I David Mcmillan Survr. [Surveyor] foresaid do hereby Certify That upon careful examination
of the foregoing several rates and duties I find they amount in whole to the Sum
of Two pounds two Sh. Ster. [Shillings Sterling] and that upon the twelfth day of Jany. [January]
one Thousand Seven Hundred & ninety eight years I delivered to Mr. John Milroy
Wr. [Writer] Whithorn Collr. [Collector] of the sd. [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 at their dwelling
Places of the dates foresaid and the charges made out from their returns
or the 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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