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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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7

Prooff
130 at 3/9 [£0.3.9] £24.7.6
20 P. [Per] Cent.....£4.17.6
................................£29.5.0

Aberdeen 21st Febry [February] 1798 I Charles Farquharson Surveyor aforesaid do
hereby Certify, that upon carefull examination of the foregoing
additional Rates and Duties on Carriage and Saddle Horses
I find they amount to Twenty four pounds Seven Shillings and
Six pence sterl. [sterling] Likewise the duty thereon of Twenty P. [Per] Cent
Four pounds Seventeen Shillings and Six pence Sterl. [Sterling] And that
upon the twenty first day of Febry [February] 1798 I delivered to Mr William Copland Depute
Collector of the Said duties for the County aforesaid an exact
duplicate of the above Account as will appear from his receipt
Accounts affixed duly examined and Compared with the fore-
-going which contained my Oath that requisitions were left
with the Several persons before named or at their dwell-
-in houses of the dates annexed to their respective names
requiring them within fourteen days to give in a list
of their Carriage and Saddle horses retained or employed
by them from the 5th April 1796 to: the 5 April 1797 and
that

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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