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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] 97
Survey of the Carriage and Saddle Horse Tax in the Royalty
of Lauder from 5 April 1797 to 5 April 1798 by William Johnstone Surveyor.

Proof 5 Horses at 10/- [£0.10.0] each is £2.10.0
and 10 percent on £2.10.0 is £0.5.0
and Additional Duty per 36 George 3rd £2.10.0
Amount of these Duties is £5.5.0 Ster [Sterling]

I William Johnstone Survr [Surveyor] aforesaid do hereby certify that upon carefull examination I find the foregoing
duties amount to Five Pounds five shill [shillings] Ster[Sterling] and that upon the -- of Novr [November] 1797 I delivered to Robert
Romaines Collector of these duties an exact duplicate of this Accompt duely examined & compared which
contained my oath that the preceeding Inhabitants were duely served with Requisitions and that they
were charged in conformity to their several Returns or according to my knowledge and belief that they
were liable in said duties.
William Johnstone Survr [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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