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Scottish Exchequer (Tax Records), Horse tax - Volume 25 - Burghs (see 'More info' for burgh details), E326/9/25

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[Page] 25 11
Survey of CARRIAGE AND SADDLE HORSE TAX Arising in
the Town of Cullen from the 5th April 1792 to the 5th April 1793 By Patrick Mcdonald

Prooff 2 horses @ 10/ [£0.10.0] each £1.0.0
3 horses @ 17/6 [£0.17.6] each £2.12.6
[Total] £3.12.6
Ten Per Cent on £3.12.6 .. .. £0.7.3
Total Amount £3.19.9

I Patrick McDonald Surveyor as hereby certify
that upon careful examination of the foregoing Rates
& Duties I find the amount of the whole to be Three pound
Nineteen Shillings & nine pence & that requisitions were left
with the several Inhabitants or at their dwelling Houses
& the assessment made up from the lists in my possession
Patrick Mcdonald Survy [Surveyor]

Sworn before me at Nairn 24th Nov [November] 1792
John Rose JP [Justice of the Peace] Mungo Rainie Collector

Scottish Exchequer (Tax Records), Horse tax - Volume 25 - Burghs (see 'More info' for burgh details), E326/9/25

This volume contains information on who paid horse tax in the Scottish burghs of Aberdeen, Annan, Anstruther Easter, Arbroath (Aberdrothock), Ayr, Banff, Brechin, Burntisland, Campbeltown, Crail, Cullen, Cupar, Dingwall, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dysart, 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, Sanquhar, Selkirk, Stirling, Stranraer, Tain, and Wigtown, between the 5th of April 1792 until the 5th of April 1793.

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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