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Scottish Exchequer (Tax Records), Horse tax - Volume 4 - Counties (H-W) (see 'More info' for county details), E326/9/4

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[Page] 66

Survey of the Carriage and Horse Tax in Nairn County
Continued

I Patrick McDonald Surveyor aforesaid do hereby certify
that upon Careful Examination of the foregoing several Ra [Rates]
and Duties I find they amount in whole to Five Pounds Ten
Shillings Sterling and that I Delivered to Duncan Campbell
Collector of said Duties for the County of Nairn upon 29 December
1786 an Exact Duplicate of the above account duly Examined
& compared which contained my Oath that Notices were left
with the whole forgoing Inhabitants or at their Dwelling
Houses of the respective Dates foresaid In order they might
make a Report of the greatest Number of Carriages or Saddle
Horses retained or Employed by them for the period therein mentioned
which they Did in Substance as above
Patrick McDonald Surveyor

Sworn before me at Forres this 11th Day of Jany [January] 1787
Alexander Grant J.P. [Justice of the Peace]

Scottish Exchequer (Tax Records), Horse tax - Volume 4 - Counties (H-W) (see 'More info' for county details), E326/9/4

This volume contains information on who paid horse tax in the counties of East Lothian (Haddingtonshire), Inverness-shire, Kincardineshire, Kinross-shire, Kirkcudbrightshire, Lanarkshire, Nairnshire, Orkney, Peeblesshire, Perthshire, Renfrewshire, Ross-shire, Roxburghshire, Selkirkshire, Shetland (lordship of Zetland), Stirlingshire, Sutherland, West Lothian (Linlithgowshire), and Wigtownshire, between the 5th of April 1786 until the 5th of April 1787.

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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