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Scottish Exchequer (Tax Records), Horse tax - Volume 7 - Counties (L-W) (see 'More info' for county details), E326/9/7

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ORKNEY 5
[page] 63

Survey Carriage and Horse Tax. within the Country of
Orkney from 5th april 1787 to 5 April 1788 By Alexander Fraser Surveyor

Kirkwall 28th Jany. [January] 1788. I Alexander Fraser Surveyor aforesaid do hereby
certify that the amount of the above Survey is Two pounds And make oath that
[this] day I delivered to Alexander Fraser Collector of Cess and said duties for the
Country of Orkney an exact duplicate hereof carefully examined and compared with
foregoing. Alexander Fraser Surveyor
At Kirkwall 28th Jany. [January] 1788
Sworn before John Wier J.P. [Justice of the Peace]

Scottish Exchequer (Tax Records), Horse tax - Volume 7 - Counties (L-W) (see 'More info' for county details), E326/9/7

This volume contains information on who paid horse tax in the counties of Lanarkshire, Midlothian (Edinburghshire), Morayshire (Elgin and Forres), Nairnshire, Orkney, Peeblesshire, Perthshire, Renfrewshire, Ross-shire, Roxburghshire, Selkirkshire, Stirlingshire, Sutherland, West Lothian (Linlithgowshire), and Wigtownshire, between the 5th of April 1787 until the 5th of April 1788.

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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