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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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Kirkwall 33
[Page] 93

Survey Carriage and Horse Tax. within the Toun of Kirkwall
from 5th April 1786 to 5th April 1787 By Alexander Fraser Surveyor

I Alexander Fraser Surveyor aforesaid Do hereby certify that the amount
of the foregoing survey of Carriage and Saddle Horse Tax within the Town of
Kirkwall from the fifth April Seventeen hundred and Eighty Six to fifth April
Seventeen hundred and Eighty seven is Four pound Ten Shillings and I
make Oath that this day I delivered to Alexander Loutit Town Clerk of
Kirkwall and Collector of the said Tax for the Town aforesaid an exact Dupli-
cate of the above account examined and compared with the foregoing

Alexander Fraser Surveyor

At Kirkwall the 28. November 1786
Sworn before John Weir, 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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