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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] 59
24
Survey of CARRIAGE AND SADDLE HORSE TAX. Arising in
the burgh of Forres from the 5th April 1791 to the 5th April 1792 By Patrick Mdonald Survy [Surveyor]

Prooff 8 horse @ 10/ [£0.10.0] each for @ 1 year is £1.0.0
Prooff 1 horse @ 15/ [£0.15.0] each for @ 1 year is £0.15.0
Prooff 8 horse @ 17/6 [£0.17.6] each for @ 1 year is £1.15.0
[Total] £6.10.0
Ten Per Cent on £6.10 [£6.10.0] £0.13.0
Total Amt. [Amount] £7.3.0

Duty on horses £6.10.0
Ten per Cent £0.13.0
Total Amt. [Amount] £7.3.0

I Patrick Mdonald Survy. [Surveyor] Aforesaid do hereby Certify that Upon careful examina-
tion of the foregoing rates And duties I find they Amount in whole to Seven
pound three Shillings And that Upon the 12th November I have Transmit
tid Thomas Eddie Collr. [Collector] of said duties for the town of Forres, an exact duplicate
of the above Acct. [Account] duly examind And compard which containd my Oath that
the Several Inhabitants were duly Served with Requisitions And the Assessment
Made Up from the lists And Answers in My Possession
Patrick McDonald Survy [Surveyor]
Sworn before me at Inverfs [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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