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Scottish Exchequer (Tax Records), Horse tax - Volume 19 - Burghs (see 'More info' for burgh details), E326/9/19

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[Page] 25

Survey of CARRIAGE AND SADDLE HORSE TAX. Arising in the
Burgh of Cullin from the 5th April 1790 to the 5th April 1791 By Patrick Mcdonald Survy [Surveyor]

Prooff 4 horses @ 10/ [£0.10.0] each £2.0.0
4 horses @ 17/6 [£0.17.6] £3.10.0
Total Amount £5.10.0

I Patrick Mcdonald Surveyor Aforesaid do hereby Certify that Upon careful exam-
ination of the foregoing Rates And duties on horses I find they Amount in Whole
to five pound ten Shillings Sterl [Sterling] And that Upon the Sevinth of Jany [January] I deliverd to
Mungo Rannie Coll [Collector] of Said duties in the Town of Cullin an exact duplicate of the above
Acc [Account] examind and Compard which Containd my Oath that Notices were left with the
Several Inhabitants or at their dwelling houses and the assessments made up
from the lists and answers now in my possession Patrick McDonald Surv [Surveyor]
Sworn before me John Grant JP [Justice of the Peace]

Scottish Exchequer (Tax Records), Horse tax - Volume 19 - Burghs (see 'More info' for burgh details), E326/9/19

This volume contains information on who paid horse tax in the Scottish burghs of Aberdeen, Annan, Anstruther Easter, Anstruther Wester, Arbroath (Aberbrothock), Ayr, Banff, Brechin, Burntisland, Campbeltown, Crail, Cullen, Culross, Cupar, Dingwall, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dysart, Edinburgh, Elgin, Forfar, Forres, 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, Whithorn, and Wigtown, between the 5th of April 1790 until the 5th of April 1791.

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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