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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] 69

A Survey of the Duty on Horses, Arisin in the Burgh of
Fortrose from 5th April 1789 to 5th April 1790
By John Barclay Asisstant Surveyor

I John Barclay Surveyor Aforesaid do hereby certify, That
upon carefull examination of the foregoing duties I find they
Amount in whole to One pound thirteen Shillings & nine pence
And that upon the Seventh day of December current, I delivered
to Baillie Watson present Baillie for the Burgh Aforesaid
there being no Collector Appointed, An exact Duplicate of the
Above Acct. [Account] duly examind & compared with the foregoing
which contained my Oath that the Above Acct. [Account] containd the
Number of Horses returnd to me or that were kept or
imployed by the different Masters, According to my best knowledge
or information

John Barclay Ass [Assistant] Surveyor
Tain 21st Decr. [December] 1789

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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