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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] 59
Survey of CARRIAGE AND SADDLE HORSE TAX Arising in the
Town of Forres from the 5th April 1792 to the 5th April 1793 By Patrick Mcdonald

Duty in horses £5.5.0
Ten Per Cent in £5.5.0 £0.10.6
Total Amt [Amount] £5.15.6

Prooff 7 horses @ 10/ [£0.10.0] each £3.10.0
Prooff 2 horses @ 17/6 [£0.17.6] each £1.15.0
[Total] £5.5.0
Ten Per Cent on £5.5.0 [is] £0.10.6
Total Amt [Amount] £5.15.6

I Patrick Mdonald Suryr [Surveyor] do hereby Certify that Upon careful
Examination of the forgoing rates and duties I find they Amount in
Whole to five pound fifteen Shillings And Six pence And that I delivred
Thomas Eddie Collector of said duties an exact duplicate of the above acctt [account]
duly examind and compaird which containd My Oath that Requisiti
-ons were left with the Several Inhabitants or at their dwelling
houses and the Assessment Made Up from the lists and answers in
my possession Patrick McDonald
Sworn before me 24th Nov [November] 1792
John Rose JP [Justice of the Peace]

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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