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Scottish Exchequer (Tax Records), Horse tax - Volume 33 - Counties (R-W) and Burghs (see 'More info' for county/burgh details), E326/9/33

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[Page] 105

Survey
of the Additional Duty on CARRIAGE and SADDLE HORSE TAX, per 37 Geo.111. Cap.134. in the
Burgh of Stranraer from the 5th day of July 1797 to the 5th April 1798
By David McMillan Survr [Surveyor]


Proof
4 Horses at £0.3.9 is £0.15.0
20 pr [per] Cent on £0.3.9 is £0.3.0
£0.18.0

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 Eighteen Shillings Sterling; and that upon the
[ ] day of January one thousand 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 the foregoing Person and the charge made out
from his return or my best Information
David Mcmillan Surveyor

Scottish Exchequer (Tax Records), Horse tax - Volume 33 - Counties (R-W) and Burghs (see 'More info' for county/burgh details), E326/9/33

This volume contains information on who paid horse tax in the counties of Renfrewshire, Ross-shire, Roxburghshire, Selkirkshire, Shetland (lordship of Zetland), Stirlingshire, Sutherland, West Lothian (Linlithgowshire), and Wigtownshire, as well as the burghs of Aberdeen, Annan, Arbroath (Aberbrothock), Ayr, Banff, Brechin, Cullen, Cupar, Dumbarton, Dumfries, Dundee, Edinburgh, Elgin, Forres, Glasgow, Haddington, Inveraray, Inverness, Irvine, Jedburgh, Kinghorn, Kirkcaldy, Linlithgow, Montrose, North Berwick, Perth, St Andrews, Stirling, Stranraer, Tain, and Wigtown, between the 5th of July 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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