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Scottish Exchequer (Tax Records), Land tax rolls - Sheriffdoms - Volume 2 - (see 'More Info' for details of Sheriffdoms), E106/1/2

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[The Reason this present] valuane [valuation] is Less then the former is first The [deduction] perteining to Mr Tomas Campbell being Thrie hundreth pund Rent of this shire of Narne maid be the Last parliament taikin off the shire of Narne and adjoyned to the shire of Elgin and Forres because it Lyes Locallie within tht [that] Shire
Secundlie thair was Tua hundreth and Thrittie pundis moe [monie] given wp vpon some heritors as moe [monie] Rent quhan no moe [monie] rent was payed at all Quhilk ought to have been given wp at Deduction to Ministers
Thirdlie Because the parliament of thair favor hes gratit [grantit] ane deductioun of thrie shillingis four penies of ilk boll of that pryce quhairto they were formarlie valued
Fourthlie since the order for Revaluauone [Revaluatioune] some kirks of this shire have Augmented thair Ministers stipendis in money and wictuall about sex hundreth pundis moe [monie]
The former valuatioun being taikin vp in Extremitae and in many places far beyond that which is pntlie [presentlie] payed or expected to be payed be the Tennantis to the heritoures, They can not attaine to the Totall of the former Valuatioun
And Lykewayes It is to be remebered [remembered] that of this pnt [present] subscrywed waluaune [valuatioune] ther is above fyve Thousand pund rent knoven to be Waste and wnprofitabill to the Heratoures and given Doun be the heritors to the Tennentis Quhom have of the seuerall heritoures expectis and desyres ane due consideratioun According to justice Presumeing thay can not pay Mantenance of that which is not Payed to them although it was payed before the troubles did befall them

[Signed twice]
W Brodie of Lethin
J Grant of moynes
J Rose yownger of clawa
Hew Hay
William Dollas
Thomas dunbar
Dunbar of Bothe

[Page] 97

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).

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