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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] 25
CULLEN 11

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

Proof
4 Horses at 10/ [£0.10.0] each for Half a Year is £1.0.0
£1.0.0

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 Sterling And that upon the
twentieth day of March Currt. [Current] I delivered to Mr William Johnstone Collector
of the said Duties for the Town of Cullen aforesaid an Exact Duplicate
of the above accot. [account] duly examined and Compaired with the foregoing
which contained my oath that Notices were left with the Severall
Inhabitants or at their dwelling Houses of the dates annexd
to their respective names In order that they might make a
report of the greatest number of Carriage & 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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