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Scottish Exchequer (Tax Records), Horse tax - Volume 8 - Burghs (see 'More info' for burgh details), E326/9/8

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Survey of the Carriage and Horse Tax Arisin in the Town of
Banff from 5th Apl [April] 1787 to 5th Apl [April] 1788 by Patrick McDonald Surveyor
[Page] 15

Prooff
10 Carrage horses @ £0.10.0 each for a Year is £5.0.0
26 Saddle horses @ £0.10.0 each for a Year is £13.0.0
£18.0.0

I Patrick McDonald Surveyor aforesaid do hereby certify that upon careful examination
of the foregoing Several rates and duties on Carrage and Sadle horses I find
they amount to Eighteen pound Sterling and that upon the twelth day of November
1787 I delivered to James Anderson Collector of the Said duties for the Town of Banff
aforesaid an exact duplicate of the above Acct. [Account] duly examined and compared in
which contained my oath that the foregoing inhabitants were duly Served with
requisitions of the dates aforesaid and that the assessments are made up from
the lists and answers now in my Possession
Patrick McDonald Surveyor
Sworn before me at Forres this 10th Novr. [November] 1787.
Alexander Grant J.P. [Justice of the Peace]

Scottish Exchequer (Tax Records), Horse tax - Volume 8 - Burghs (see 'More info' for burgh details), E326/9/8

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, Cullen, Crail, Cupar, Dingwall, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dysart, Edinburgh, Elgin, Forfar, Forres, Fortrose and Rosemarkie, Glasgow, Haddington, Inverary, Inverkeithing, Irvine, Jedburgh, Kilrenny, Kinghorn, Kirkcaldy, Kirkcudbright, Kirkwall, Lanark, Linlithgow, Lochmaben, Montrose, North Berwick, Peebles, Perth, Pittenweem, Queensferry (South Queensferry), Renfrew, Rothesay, Rutherglen, St Andrews, Sanquhar, Selkirk, Stirling, Stranraer, Tain, and Wigtown, 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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