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Scottish Exchequer (Tax Records), Horse tax - Volume 10 - Counties (L-W) (see 'More info' for county details), E326/9/10

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[page] 74

Prooff
28 Carriage Horses at £0.10.0 each £14.0.0
46 ridding or Saddle Horses at £0.10.0 each £23.0.0
£37.0.0

I Patrick McDonald Surveyor aforesaid do hereby certify that
upon carefull examination of the foregoing rates and duties on
Carriage and Saddle Horses, I find they amount in whole to
Thirty seven Pounds Sterling, and that I delivered to John Duff
/Junior/ Collector of the said duties for the Town of Forres an exact
duplicate of the above account duly examined and compared with
the foregoing which contained my Oath that the Several Inhabitants
were duly served with requisitions, and the assessments made up from
the lists and answers now in my possession
Sworn before me at Forres 2 Jany [January] 1788
Patrick McDonald Sury [Surveyor]
Alexander Grant J.P. [Justice of the Peace]


Carriage & Horse Tax
for the
County of Elgin
1788

Ex. GS. [Examined General Surveyor]
No3

Transcriber's notes

In the declaration Thomas Eddie has been scored out and John Duff written above.

Scottish Exchequer (Tax Records), Horse tax - Volume 10 - Counties (L-W) (see 'More info' for county details), E326/9/10

This volume contains information on who paid horse tax in the counties of Lanarkshire, Midlothian (Edinburghshire), Morayshire (Elgin and Forres), Nairnshire, Orkney, Peeblesshire, Perthshire, Renfrewshire, Ross-shire, Roxburghshire, Selkirkshire, Shetland (lordship of Zetland), Stirlingshire, Sutherland, West Lothian (Linlithgowshire), and Wigtownshire, between the 5th of April 1788 until the 5th of April 1789.

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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