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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 CARRIAGE AND SADDLE HORSE TAX. Arising in the
Town of Elgin from the 5th April 1791 to the 5th April 1792 by Patrick McDonald Survy [Surveyor]

Prooff 10 Horses @ 10/ [£0.10.0 each for a year is £5.0.0
Ten Per Cent on £5.0.0 is £0.10.0
[Total] £5.10.0

Duty upon horses £5.0.0
Ten Per Cent £0.10.0
Total £5.10.0

I Patrick McDonald Surveyor hereby Certify that Upon carefull examina-
-tion of the foregoing rates and duties I find they amount to five pound ten
Shilling and that upon the 12th Nov [November ] I transmitted to James Duffus Coller [Collector]
of Said duties for the Town of Elgin an exact duplicate of the Above Acct [Account]
duly examind and Compaird which Containd my Oath that requi-
sitions were left with the Several Inhabitants and the Assessment
Made Up from the lists and Answers in my possession
Sworn before me at Forres
8th Nov 1791 Thomas Young Bailie Patrick McDonald Survy [Surveyor]

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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