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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] 29
DINGWALL 13

A Survey of the Duties on Carriage & Sadle Horses Arisen in the Burgh
of Dingwall from 10th Octr [October] 1785 to 5th April 1786
By Hugh MacFarquhar Surveyor

Proof
7 Horses at 5/ [£0.5.0] each is £1.15.0 Total £1.15.0


I Hugh MacFarquhar Surveyor aforesaid do hereby certify That
upon carefull examination of the foregoing Duties, I find they
Amount in whole to One pound fifteen Shillings, and that
upon the Eleventh day of this current month of Feby, [February] I delivered to
Roderick Morrison Collector of the said Duties for the Burgh
Aforesaid an exact Duplicate of the above Acct [Account] duly Examined &
Compared which Contained my Oath that the Above list
contained the number of Horses returned to me by the different
masters, and that they kept or used according the the best of my
knowledge or information
Hugh MacFarquhar 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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