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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) 47

Survey of the Additional Rates and Duties on Carriage and Saddle Horses
within the Royal Burgh of Air From 5th July 1797 to 5th April 1798
By Robert Aiken

Proof
17 Carr: [Carriage] or Sadd: [Saddle] Horses at £0.3.9 is £3.3.9
20 pr [per] Cent for 37. Geo. 111d £0.12.9
Total £3.16.6

I Robert Aiken Surveyor aforesaid
Do hereby Certify that upon
Careful Examination of the foregoing
Rates and Duties I find they
Amount to Three pounds
Sixteen Shillings Six pence
Sterling And that conform to
his Receips I delivered to
Mr Thomas McLelland Collector
of said Duties an exact duplicate
of this Account which contained
my Oath that Requisitions
were delivered or left And that
the Rates & Duties charged in
said Account were Just & true
to the best of my skill know
ledge and belief And no person
known to me, Omitted who
ought to have been Charged
Robert Aiken

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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