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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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ORKNEY No 5 [Page] 63

Survey Carriage and Horse Tax. within the Country
of Orkney from 10th October 1785 to 5 April 1786 by Alexander Fraser Surveyor

Kirkwall 18 March 1786
I Alexander Fraser Surveyor aforesaid Do hereby certify that
Duty of Carriage and Saddle horses within the Country of Orkney
from the tenth of October Seventeen hundred and Eighty five
to the fifth of April Seventeen hundred & Eighty Six amounts
to One pound and Ten shillings Sterl. [Sterling] and I make oath that this
day I delivered to Alexander Fraser Collector of Cess and Windows
duties for the said Country as also Collector of the foregoing duties
a duplicate of the foregoing Survey Alexander Fraser Surveyor
At Kirkwall 10th March 1786
Sworn Before James Traill J:P [Justice of the Peace]

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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