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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] 87
35
CARRIAGE AND SADDLE HORSE TAX. within the
Town of Kirkwall from 5th April 1791 to 5th April 1792. Alexander Fraser Surveyor

I Alexander Fraser Surveyor Do hereby Certify that the Horse Tax within
the Town of Kirkwall for the year from fifth april Seventeen hundred and
Ninety one to the fifth april following amount to One pound thirteen shilllings
and do make Oath that upon the fifteenth of November Seventeen hundred and ninety
one I delivered to John Heddle Collector of the said duty for the Town aforesaid
an exact duplicate of the above account Alexander Fraser Surveyor
At Kirkwall 15th Novr [November] 1791
Sworn before John Wier J:P: [Justice of the Peace]

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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