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Scottish Exchequer (Tax Records), Horse tax - Volume 2 - Counties (L-W) (see 'More info' for county details), E326/9/2

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NAIRN 4 [Page] 61

A Survey of the Carriage and Horse Tax. arisen within the County
of Nairn from the 10th. day of October 1785, To the 5th. day of April 1786 By Archibald Duff Surveyor

I Archibald Duff Surveyor aforesaid do hereby Certify that upon
careful examination of the foregoing several rates and duties I find
they amount in whole to Three pounds fifteen Shillings Sterling
and that upon the Eighteenth day of March Current I
delivered to Mr. Duncan Campbell Collector of said duties
for the County of Nairn aforesaid An Exact Duplicate of the
Above Accott [Account] duly examined and Compared with the foregoing
which Contained my oath that Notices were left with the
Severall Inhabitants or at their dwelling houses of the dates
annexed to their respective names, In order that they might
make a report of the greatest number of Carriage & Riding Horses
used by them for the period therein mentioned which they did in sub=
-stance as above. Archibald Duff Surveyor

Scottish Exchequer (Tax Records), Horse tax - Volume 2 - Counties (L-W) (see 'More info' for county details), E326/9/2

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 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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