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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] 109
Survey
of the Additional Duty on CARRIAGE and SADDLE HORSE TAX. per 37 Geo. III. Cap. 134. in the
Burgh of Wigton from the 5th. July 1797 to 5th. April 1798 by
David Mcmillan Surveyor
[Page] 109

Proof
2 Horses at £0.3.9 each is £0.7.6
20 pr. [per] Cent thereon £0.1.6.
£0.9.0

I David Mcmillan Surveyor aforesaid do hereby Certify
that upon careful examination of the forgoing Duties
I find they amount to nine Shillings Sterling and that
upon the eleventh day of Janr. [January] one thousand Seven hundred
and ninety Eight years I delivered to John Hawthorn
Collector of the said Duties for the Burgh aforesaid an
exact Duplicate of the foregoing which contained my
Oath that Requisitions or notice was delivered to
or left for the foregoing Duty of the date annexed to
his name and the charge made out according to his Returns

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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