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Scottish Exchequer (Tax Records), Horse tax - Volume 1 - Counties (A-K) (see 'More info' for county details), E326/9/1

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CROMARTY 9 [Page] 77

A Survey of the Duties on Carriage & Sadle Horses Arisen in the Shire
of Cromarty from 18th. Octr. [October] 1785 to 5th. Aprile 1786
By Hugh McFarquhar Surveyor

I Hugh MacFarquhar Surveyor Aforesaid,do hereby certify That
upon carefull examination of the foregoing Rates & Duties I find
they Amount in whole to Four pound Str. [Sterling] And that upon the
Fourteenth day of this current month of february I delivered to Mr.
Walter Ross Collector of the said Duties, an exact Duplicate of the
Above Acct. [Account] duly examind & compared with the foregoing which
containd my Oath that the above were the Number of Horses
returnd to me, and that were kept or imployd in the Above County
According to the best of my knowledge or information
Hugh MacFarquhar Surveyor
Tain 14th feby [february] 1786

Scottish Exchequer (Tax Records), Horse tax - Volume 1 - Counties (A-K) (see 'More info' for county details), E326/9/1

This volume contains information on who paid horse tax in the counties of Aberdeenshire, Argyll, Ayrshire, Banffshire, Berwickshire, Bute, Caithness, Clackmannanshire, Cromartyshire, Dunbartonshire, Dumfriesshire, Haddingtonshire (East Lothian), Fife, Forfarshire (Angus), Inverness-shire, Kincardineshire, Kinross-shire, and Kirkcudbrightshire, between the 10th of October 1785 until the 5th of April 1786.

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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