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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] 99 KIRKWALL
Survey within the Town of
Kirkwall from 10th October 1785 to 5th April 1786 By Alexander Fraser Surveyor

Kirkwall 10th March 1786
I Alexander Fraser Surveyor aforesaid Do hereby Certify
that the duty of Carriage and Saddle Horses within the Town
of Kirkwall from the Tenth of October Seventeen hundred
and Eighty five to the fifth of April Seventeen hundred and
Eighty Six Amounts to Two pounds Sterl [Sterling] And I make
oath that this day I delivered to Alexander Loutit Town
Clerk of Kirkwall & Collector of the Window duties as also of the
foregoing duties a duplicate of the foregoing Survey
[signed] Alexander Fraser Surveyor
At Kirkwall 10th March 1786
Sworn Before James Traill JP [Justice of Peace]

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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