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Scottish Exchequer (Tax Records), Horse tax - Volume 28 - Burghs (see 'More info' for burgh details), E326/9/28

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A Survey of the Rates and Duties on Carriage and Saddle Horses, in the Burgh of Tain
from the 5th. April 1794 to 5th. April 1795 by David Ross Assistant Surveyor
[Page] 131

Prooff

8 Horses
7 of which @ 10/ [£0.10.0] each is £3.10.0
1 of which @ 10/ [£0.10.0] each is £0.15.0
[Total] £4.5.0
10 per Cent on £4.5.0 ... £0.8.6
£4.13.6 Totall .. £4.13.6

I David Ross Surveyor aforesaid Do hereby Certefy that upon Carefull examination
of the foregoing rates and Dutys I Find they amount in whole to Four pounds
thirteen Shillings and Sixpence Sterling, and that upon the Eight day of September last
I delivered to George Murray Treasurer of the Burgh of Tain, Collector of the said Dutys
for the Burgh aforesaid an exact Duplicate of the above account duely examined
and Compared with the foregoing, which Contained my oath That the Number of
horses Returned to me, or were keept by the Several masters, according to the best of my
knowledge or Information, and that the owners of Such horses were to be Charged with
the sums hereby Certifyed to be due from them
David Ross
16 October 1794

Scottish Exchequer (Tax Records), Horse tax - Volume 28 - Burghs (see 'More info' for burgh details), E326/9/28

This volume contains information on who paid horse tax in the Scottish burghs of Aberdeen, Annan, Anstruther Easter, Anstruther Wester, Arbroath (Aberbrothock), 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, Rutherglen, St Andrews, Sanquhar, Selkirk, Stirling, Stranraer, Tain, Whithorn, and Wigtown, between the 5th of April 1793 until the 5th of April 1795.

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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