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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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[Page] 123

A Survey of the Duty of Carriage & Saddle Horses
in The Town of Perth from 10th October 1785 to 5 April 1786
by Laurence Buchan Surveyor

Proof
44 Horses at 5/ [£0.5.0] £11.0.0

Perth 7 March 1786 I Laurence Buchan Surveyor Aforesaid
do hereby certify That upon careful Examination of the foregoing Duties they
amount to Eleven pounds Sterg [Sterling] and this day I delivered to Mr
Patrick Miller Collector of Said Duties for the Town aforesaid an Exact
Duplicate of the Above Account duly examined and compared with the
foregoing and from the Notes left the Above returns were made by the
different Masters [signed] Laurence Buchan 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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