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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] 91
Survey of Additional Duty on CARRIAGE and SADDLE HORSE TAX in the
Borough of Linlithgow from the 5th July 1797 to the 5th April 1798
By James Watsone Surveyor

Proof
2 horses @ 5/ [£0.5.0] for 9 Months is £0.7.6
To the 20 P Ct [Per Cent] thereon £0.1.6
Totall £0.9.0

I James Watsone Surveyor aforesaid do hereby Certify that
the above Richard Forrester was duly served with the
Requisition and notice whereby he was to be charged
with the Duty of the above Horses amounting to Nine
Shillings Ster [Sterling] And that upon the Eight day of November
last I delivered to Mr. William Napier Collector for the
said Borough of Linlithgow an exact Dupplicate of this
Survey, which contained my Oath to the above
effect
James Watsone Surveyor
Linlithgow 5th December
1797

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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