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Scottish Exchequer (Tax Records), Horse tax - Volume 14 - Burghs (see 'More info' for burgh details), E326/9/14

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[page] 105
Survey Carriage and Saddle Horse Tax within the Town of Kirkwall
from 5th April 1789 to 5th April 1790 By Alexander Fraser Surveyor.


I Alexander Fraser Surveyor aforesaid Do make Oath that the amount of the
Tax of Saddle Horses within Kirkwall is Two pounds ten shillings and that I
delivered to John Heddle Town Clerk thereof and Collector of said duties upon
Eleventh February one thousand Siven hundred and Ninety an exact Duplicate
of the foregoing account. -- [signed] Alexander Fraser Surveyor

At Kirkwall 11th February 1790
Sworn Before John Weir, J.P. [Justice of the Peace]

Transcriber's notes

The bottom half of the page refers to the burgh of Lanark - see page 107.

Scottish Exchequer (Tax Records), Horse tax - Volume 14 - Burghs (see 'More info' for burgh details), E326/9/14

This volume contains information on who paid horse tax in the Scottish burghs of Aberdeen, Annan, Anstruther Easter, Anstruther Wester, Arbroath (Aberdrothock), Ayr, Banff, Brechin, Burntisland, Campbeltown, Cullen, Culross, Cupar, Dingwall, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dysart, Edinburgh, Elgin, Forfar, Forres, Fortrose and Rosemarkie, Glasgow, Haddington, Inverary, Inverkeithing, Irvine, Jedburgh, Kilrenny, Kinghorn, Kirkcaldy, Kirkcudbright, Kirkwall, Lanark, Lauder, Linlithgow, Lochmaben, Montrose, North Berwick, Peebles, Perth, Pittenweem, Queensferry (South Queensferry), Renfrew, Rothesay, Rutherglen, St Andrews, Sanquhar, Selkirk, Stirling, Stranraer, Tain, and Wigtown, between the 5th of April 1789 until the 5th of April 1790.

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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