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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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Survey of the CARRIAGE AND SADDLE HORSE TAX. within the
Royalty of Cupar for the year ending 5th. April 1798 By Patrick Plenderleath Surveyor
[Page] 23

Duty £5.0.0
10 p [per] Cent on £5.0.0 .. £0.10.6
addl. [additional] duty p 36 G. 3d. [per 36 George 3rd] £5.0.0
£10.10.6

Proof 7 Horses @ 10/ [£0.10.0] £3.10.0
2 Horses @ 15/ [£0.15.0] £1.10.0
10 P [Per] Cent on £3.10.0 [and] £1.10.0 .. £0.10.6
addl. [additional] duty £5.0.0
£10.9.6

Pittenweem 13th February 1798 I Patrick Plenderleath Surveyor aforesaid
do hereby Certify that upon careful examination of the foregoing
rates and duties I find they amount to the sum of Ten pounds
Ten shillings Sterling And that I this day delivered
to Alexander Simpson Collector for the Burgh of Cupar a full
duplicate of this Account Containing my Oath that the preceding
Inhabitants were duly served with Requisitions of the dates foresaid and
that they were Charged according to their own returns or the best
information, And that they are liable to pay the sums set agt [against]
their several names
Patrick Plenderleath 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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