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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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Survey of CARRIAGE AND SADDLE HORSE TAX. Arising in the
Town of Cullin from the 5th April 1791 to the 5th April 1792 By Patrick Mcdonald Survr. [Surveyor]

Prooff
4 @ £0.10.0 each for a year is £2.0.0
4 @ £0.17.6 each for a year is £3.10.0
Ten per Cent on £5.10.0 .........£0.11.0
[Total] £6.1.0

I Patrick Mdonald Suryr [Surveyor] do hereby certify that Upon careful Examin-
ation of the foregoing rates and duties I find they Amount to Six
pound one shilling and that Upon the 12 Nov. [November] I have transmittid
Mungo Rannie collector of said duties in the Town of Cullin an
exact duplicate of the above and examind and compard which
containd my Oath that the Several Inhabitants were Served with requisi-
tions and the assessements Made Up from the lists and anfsers in
my possession
Patrick McDonald Survr [Surveyor]
Sworn before me at Inverss [Inverness] 8 Nov. [November] 1791 From A 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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