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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] 15
Survey of CARRIAGE AND SADDLE HORSE TAX. Arising in the
Town of Banff from the 5th April 1791 to the 5th April 1792 By Patrick Mdonald

Prooff
16 horses at 10/ [£0.10.0] each is £8.0.0
3 horses at 15/ [£0.15.0] each is £2.5.0
10 horses at 17/6 [£0.17.6] each is £8.15.0
[Total] £19.0.0
Ten Per Cent on £19 [£19.0.0] £1.18.0
[Total] £20.18.0

Duty on horses £19.0.0
Ten Per Cent £1.18.0
[Total] £20.18.0

I Patrick Mdonald Survr [Surveyor] do hereby Certify that upon careful examination of the
forgoing Rates and Duties on horses I find they Amount to twenty pound Eighteen
Shillings And that upon the 12 Nov [November] have transmitted James Anderson
Collector of said duties in the Town of Banff an exact duplicate of the above
Acctt [Account] examind and compaird with the forgoing which containd my
Oath that the Several Inhabitants were Served with Requisitions And the Ass-
-essment made up from the lists and answers held in my possession

Patrick McDonald
Sworn before me at Inverness 8th Nov. 1791
Thomas Young Bailie

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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