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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 Carriage and Saddle Horse Tax. Burgh of
Inverary for the year ending 5th. April 1792 By Duncan MacNuier Surveyor

Proof
7 Rates at 10/ [£0.10.0] each .......................£3.10.0
6 Rates @ 10 [£0.10.0] and 15/ [£0.15.0] ....£3.15.0
[Total] £7.5.0
10 P [Per] Cent on £7.5.0 ... £0.14.6

I Duncan Mac Nuier Surveyor aforesaid do hereby Certify That upon carefull exa-
-mination of the foregoing several rates and duties I find they ammount in whole
to Seven pounds nineteen shillings and five pence, And that upon the 21st
February 1792 I delivered to Peter Mac Arthur Depute to Collector of the Cess
for Argyll Shire an exact Duplicate of the above Account duly examined
and Compared with the foregoing which contained my Oath that Requisitions
were given to the whole forenamed persons or left at their dwelling Houses
of the date foresaid; And that the above Account was made up from the
Returns made to me in consequence thereof, and from the best information I could otherwise
Obtain Duncan Mac Nuier

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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