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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] 39
Additional Duty on CARRIAGE AND SADDLE HORSE TAX, per 37 Geo. III. Cap. 134.
In the County of Cromarty from 5 July 97 [1797] till 5 April 1798
By William Murray Surveyor

1797 Novemr [November] 11th I William Murray Surveyor Do Certify that on carefull
Examination I find the above Rates & Duties for 9 Months Amt. [Amount]
to One Pound Sixteen Shillings Sterling, & I do further Certify
that the above account Contains the Number of Horses Keept
By them exceeding One according to the best of my knowledge &
Information William Murray Survr. [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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