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Scottish Exchequer (Tax Records), Horse tax - Volume 3 - Burghs (see 'More info' for burgh details), E326/9/3

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NAIRN 40 [Page] 113

Survey of the Carriage and Horse Tax arisen within the Town
of Nairn from the 10th. day of October 1785 to the 5th. day of April 1786 By Archibald Duff Surveyor

Proof
7 Horses at 10/ [£0.10.0] each yearly, for half a year is £1.15.0

I Archibald Duff Surveyor aforesaid do hereby Certify that upon carefull
examination of the foregoing several rates and duties I find they
amount in whole to one pound fifteen shillings sterling And that
upon the Eighteenth day of March Current I delivered to Alexander Kinnaird
Collector of the said duties for the Town of Nairn aforesaid an exact
Duplicate of the above Accott. [Account] duly examined and Compared with
the foregoing which Contained my oath that Notices were left
with the severall Inhabitants and or at their dwelling Houses
of the dates annexed to their respective Names, In order that
they might make a report of the greatest number of Carriage
and Riding Horses kept & used by them for the period therein
mentioned, which they did in Substance as above.
Archibald Duff Surveyor

Scottish Exchequer (Tax Records), Horse tax - Volume 3 - Burghs (see 'More info' for burgh details), E326/9/3

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, Fortrose and Rosemarkie, Glasgow, Haddington, Inverary, Inverkeithing, Irvine, Jedburgh, Kinghorn, Kirkcaldy, Kirkcudbright, Kirkwall, Lanark, Lauder, Linlithgow, Lochmaben, Montrose, Nairn, New Galloway, North Berwick, Peebles, Perth, Pittenweem, Queensferry (South Queensferry), Rothesay, Rutherglen, St Andrews, Sanquhar, Selkirk, Stirling, Stranraer, Tain, and Wigtown, between the 10th of October 1785 until the 5th of April 1786.

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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