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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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BANFF 6 [Page] 16
Survey of the Carriage and Horse Tax arisin in the Town
of Banff from 5th April 1786 to 5 April 1787 by Patrick McDonald Surveyor


Proof
12 carriage horses at 10/ [£0.10.0] each for a year is £6.0.0
23 saddle horses at 10/ [£0.10.0] each for a year is £11.10.0 £17.10

I Patrick McDonald Surveyor aforesaid do hereby Certify that upon Careful Examination
of the foregoing Several Rates and Duties I find that they amount in whole to Seventeen
Pound Ten Shillings Ster [Sterling] that I delivered to James Anderson Collector of Said Duties
in the town of Banff upon the 20th day of Decemr [December] 1786 An exact duplicate of the above
Acct. [Account] which contained my Oath that notices were left with the whole foregoing
Inhabitants or at their Dwelling Houses of the respective Dates aforesaid In order
that they might make a report of the greatest number of Carriage & Saddle
Horses employed by them for the period therein mentioned, which they did in
instance as above
Patrick McDonald Surveyor

Sworn before me 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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