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Scottish Exchequer (Tax Records), Horse tax - Volume 32 - Counties (A-P) (see 'More info' for county details), E326/9/32

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[Page] 121

Additional Duty on CARRIAGE AND SADDLE HORSE TAX, per 37 Geo. III. Cap. 134 in
the County of Nairn for one year preceeding the 5 April
1797 By Robert Flyter assistant Surveyor

Proof
Duty on 4 Horses for 9 mos. [months] @ £0.3.9.. £0.15.0
Twenty P [Per] Cent thereon ... £0.3.0
Total £0.18.0

I Robert Flyter assistant Surveyor aforesaid Do hereby Certify that
upon Carefull Examination of the foregoing Duties I Find they
Amount in whole to the sum of Eighteen Shillings Sterling
& that the preceeding Inhabitant was duly served with a
Requisition that she is charged according to her Return to
one and that I have transmitted to Mr Duncan Campbell
Collector of the said Duties an Exact Duplicqate of the fore-
-going account Robert Flyter asst. [assistant] Surveyor

Scottish Exchequer (Tax Records), Horse tax - Volume 32 - Counties (A-P) (see 'More info' for county details), E326/9/32

This volume contains information on who paid horse tax in the counties of Aberdeenshire, Argyll, Ayrshire, Banffshire, Berwickshire, Bute, Caithness, Clackmannanshire, Cromartyshire, Dunbartonshire, Dumfriesshire, Haddingtonshire (East Lothian), Fife, Forfarshire (Angus), Inverness-shire, Kincardineshire, Kinross-shire, Kirkcudbrightshire, Lanarkshire, Midlothian (Edinburghshire), Morayshire (Elgin and Forres), Nairnshire, Orkney, Peeblesshire, and Perthshire, between the 5th of April 1797 until the 5th of April 1798.

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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