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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] 55
Survey of the
Additional Duty on CARRIAGE and SADDLE HORSE TAX, per 37 Geo. III. Cap. 134.
within the Royalty of Cupar from 5 July 1797 to 5 April
1798 By Patrick Plenderleath
Surveyor

20 p [per] Cent £0.3.0....................................£0.18.0

Proof 4 Horses @ £0.3.9.....£0.15.0
20 P [Per] Cent .................£0.3.0.....£0.18.0

Pittenweem 13th February 1798 I Patrick Plenderleath Surveyor
aforesaid Do hereby Certify that upon Careful examination
of the foregoing rates and duties I find they amount
to the sum of Eighteen Shillings sterling and that I this
day delivered to Alexander Simpson Collector of the foresaid
duties a full duplicate of this Account containing my oath
that the preceding Inhabitants were duly served with
requisitions of the dates foresaid, and that they were charged
According to their several returns or the best Information
and that they were liable to pay the sums set against
their several names
Patrick Plenderleath 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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