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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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TAIN 52 [page] 135

A Survey of the Carriage and Horse Tax. Arisin in the Town
of Tain for the year ending 5th April 1787 By Hugh MacFarquhar Surveyor

Prooff
10 Sadle & Carriage horses @ 10/ [£0.50.0] each is Total £5.0.0

Tain 22 Nov [November] 1786 [written in margin]
I Hugh MacFarquhar Surveyor Aforesaid Do hereby certify That
upon carefull examination of the foregoing Duties I find they
Amount in whole to Five pounds, And that on the fifteenth day
of November currt. [current] I delivered to Mr. Alexander Morison present
Treasurer & Collector of said Duties for the Burgh Aforesaid
an exact Duplicate of the Above Acct. [Account] which containd my Oath
that the Above is a list of all the Horses returned to me & that is used by
the different Masters, According to the best of my knowledge or Inform-
-ation
Hugh MacFarquhar Surveyor

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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