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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] 39
Survey of the Additional Duty on Carriage and Saddle Horses arisen within
the Burgh of Aberdeen from the 5th July 1797 to the 5th April 1798 by
Charles Farquharson Surveyor

Aberdeen 24th Feby [February] 1798 I Charles Farquharson Surveyor aforesaid
do hereby Certify, that upon carefull examination of the fore
going Rates and Duties, I find they amount to Fifteen Shillings
Sterl. [Sterling] Likewise the duty of Twenty P. [Per] Cent thereon Three Shillings
Sterl. [Sterling] and that upon the Twenty first day of Feby [February] 1798. I delivered
to Mr William Copland Collector of the Said duties for the Burgh
aforesaid, an exact duplicate of the above account as
will appear from his Receipt hereunto affixed, duly
examined and Compared with the foregoing which con
tained my oath that requisitions were left with the two
persons before named, or at their dwelling houses of the
dates annexed to their respective names requiring them
within fourteen days to give in a list of their Carriage and
Saddle horses retained or employed by them from the 5th
April 1796 to the 5th April 1797 and that the Said account
or Survey is made out from the lists returned to me
and from the best information I could procure of the
Carriage and Saddle horses employed by them in terms
of the requisitions left with them as aforesaid.
Charles Farquharson
At Aberdeen 21st Febry [February] 1798
Sworn before
George More J.P. [Justice of Peace]

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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