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Scottish Exchequer (Tax Records), Horse tax - Volume 5 - Burghs (see 'More info' for burgh details), E326/9/5

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NAIRN 39 -- [Page] 105

Survey of the Carriage and Horse Tax Arisin in the Town of
Nairn from the 5th day of April 1786 to the 5th April 1787 By Patrick McDonald Surveyor

Prooff
2 Sadle Horse at 10/ [£0.10.0] each for a year is £1.0.0

I Patrick McDonald Surveyor aforesaid do hereby Certify
that Upon Careful Examination of the forgoing Several rates
and duties I find they Amount in whole to One pound Sterlling and
that I deliverd to David Shinloch Collecter of the Said duties in
the Town of Nairn Upon the 29 day December 1786 an
Exact duplicate of the above account duly examind and
compard which Containd my Oath that Notices were left
with the Whole forgoing Inhabitants or at there dwelling houses
of the dates forsaid In Order that they might make a report
of the Greatest Number of Carriage or Sadle Horses Retaind
or imployd by them for the period therein mentiond which
they did in Substance as Above
Patrick McDonald Surveyor

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

Scottish Exchequer (Tax Records), Horse tax - Volume 5 - Burghs (see 'More info' for burgh details), E326/9/5

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, 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, North Berwick, Peebles, Perth, Pittenweem, Queensferry (South Queensferry), Rothesay, Rutherglen, St Andrews, Sanquhar, Selkirk, Stirling, Stranraer, Tain, and Wigtown, 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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