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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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[Page] 31
A Survey of the Rates and Duties on Carriage and Saddle horses, in the Burgh of Dingwall
from 5th April 1794 to 5th April 1795 By David Ross Assistant Surveyor

Prooff
3 horses @ 10/ [£0.10.0] each is £1.10.0
10 per Cent on £1.10.0 .................. £0.3.0
..........................................................£1.13.0 Totall £1.13.0

I David Ross Surveyor aforsaid Do hereby certify That upon carefull examination
of the foregoing Rates and Dutys I Find they amount in whole to one pound
thirteen Shillings Sterling and that upon the Tenth day of September last
I delivered to Mr. Patrick Hay ---- one of the present Baillies of the Burgh of
Dingwall an exact Duplicate of the above acct. [account] duely examined and Compared
with the foregoing which Contained my oath that the acct. [account] Contained the Number
of horses returned to me or were kept by the above masters according to the best of
my knowledge or Information
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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