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It is to Remembered that the reasone why the present valuationne apperes some thing less then the former Is Because the parliament haveing allowed Ane deductioune of Three shill [shillings] four pennies [£0.3.4] of ilk boll of that wherto they were formerlie valued And haveing at the first takin vp ane valuationne as exact as was then possible and in many places far beyond that wch [which] is presently payit or promest to be payit by the Tennents to the heritors Therfor they cannot by any meanes bring the present valuationne to the totall of the former
And it is also to be Remembered of this valuanne [valuation] vndersubscrybend There is Ten Thowsand sevin hundreth Threescore punds money [£10,760.0.0] known to be inprofitable to the heritors and givin downe by the maisters to the Tennents for many yeirs In respect of the Devastationne and Desolationne wch [which] the shyre Sustained Wherby the Severall heritors expects and Desyres ane due Consideratio [Consideration] according to Justice Presumeing they Cannot pay mantainance for that wch [which] is not payit to them for the present Though it was payit befoir the troubles did befall them
[signed]
Brodie of that ilk
Jhon hay
Mr S hay
Kynnard of covlbine
J Douglass
T Sutherland
[Page] 207
Scottish Exchequer (Tax Records), Land tax rolls - Sheriffdoms - Volume 2 - (see 'More Info' for details of Sheriffdoms), E106/1/2
This volume contains Land tax rolls - the following sheriffdoms: Inverness-shire, Nairnshire, Angus (Forfarshire), Banffshire, Kirkcudbrightshire, Sutherland, Morayshire, Berwickshire, and Fife, in 1649.
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).