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Scottish Exchequer (Tax Records), Horse tax - Volume 22 - Burghs (see 'More info' for burgh details), E326/9/22

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[Page] 131
A Survey of the Rates & Duties on Horses, Arisin in the Burgh of Tain
from 5th April 1791 to 5th April 1792 By Hugh MacFarquhar Surveyor

Prooff
11 Horses
1 Horse @ 10/ [£0.10.0] each is £4.10.0
2 Horses @ 25/ [£1.5.0] each is £ 1.5.0 [Total:] £5.15.0
10 Pr. Ct. [Per Cent] on £5.15.0 .. £0.11.6
£6.6.6 Total

Proof
10 horses @ 10. £5.0.0
1 horse @ 15/ [£0.15.0] £0.15.0
[Total] £5.15.0
10 pr [per] Cent £0.11.6
[Total] £6.6.0

I Hugh MacFarquhar Surveyor Aforesaid do hereby certify That upon
carefull examination of the foregoing Rates & Duties, I find they Amount
in whole to Six pounds Six Shillings & Six pence, and that upon the
Thirty first day of Octr. [October] last, I delivered to Mr. Alexander Morison present
Treasurer & Collector of said Duties for the Burgh Aforesaid, An exact Duplicate of
the Above Acct. [Account] duly examind & compared with the foregoing, which
containd my Oath that the Above Acct. [Account] containd the Number of Horses
returned to me & that were kept & used by the Several Masters, According
to the best of my knowledge or information
Hugh McFarquhar Surveyor
Tain 3rd Decr. [December] 1791

Scottish Exchequer (Tax Records), Horse tax - Volume 22 - Burghs (see 'More info' for burgh details), E326/9/22

This volume contains information on who paid horse tax in the Scottish burghs of Aberdeen, Annan, Anstruther Easter, Arbroath (Aberbrothock), Ayr, Banff, Brechin, Campbeltown, Cullen, Culross, Dingwall, Dumbarton, Dumfries, Dunbar, Dundee, 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, Selkirk, Stirling, Stranraer, Tain, Whithorn, and Wigtown, between the 5th of April 1791 until the 5th of April 1792.

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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