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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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FORRES 22 -- [Page] 57
Survey of the Carriage and Horse Tax arisin within the Town of
Forres from 5 April 1786 to the 5 of April 1787 By Patrick McDonald Surveyor.

Proof
19 Horses at 10 Sh [£0.10.0] each pr Ann. [each per Annum] for a year is £9.10.0

I Patrick McDonald Surveyor aforesaid do Certify that upon
Carefull Exammation of the Several Rates & Duties I find
they Amount in whole to Nine Pound & Ten Shillings Sterling
and that I Delivered to Mr Humphry Grant Collector of said
Duties in Forres on the 17th day of Dec [December] 1786, An Exact Duplicate of
the Above Account Duly Examind & Compard with the foregoing
which Containd my Oath that Notices were left with the whole
forgoing Inhabitants or at their Dwelling houses in order
that they might make a Report of the greatest Number of Carriage
or Saddle Horses retaind or Employd by them for the Period
therein mentiond which they did in Substance as Above.

Patrick McDonald Surveyor

Sworn before me this 11th Day of Janry [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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