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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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A Survey of the Rates & Duties on Horses, Arisin in the Burgh of Dingwall
from 5th April 1791 to 5th April 1792 By David Ross Assist. [Assistant] Surveyor
14
[Page] 31

Prooff
5 Horses @ £0.10.0 each is £2.10.0
10 P Ct [Per Cent] £0.5.0
£2.15.0 Total £2.15.0

I David Ross Surveyor Aforesaid do hereby certify that upon carefull
examination of the Above Rates & Duties I find they Amount in whole
to Two pounds fifteen Shillings, & that upon the Twenty sixth day of
October last I delivered to Baillie Alexander Kemp one of the present Baillies
of said Burgh to be delivered to the Collector, An exact Duplicate of the
above Acct. [Account] duly examind & compared with the foregoing which contained
my Oath that the Above Acct. [Account] containd the Number of Horses
returned to me or were kept by the Several Masters According to the
best of my knowledge or Information
David Ross Ass [Assistant] Surveyor
Tain 3rd Novr. [November] 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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