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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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[Page] 23

A Survey of the Carriage and Horse Tax Arising in the Town
of Cullen from the 5th day of April 1787 to the 5th day of April 1788 by Patrick McDonald Surveyor

Prooff
5 Saddle Horse @10/ Ea. [£0.10.0 Each] for a Year is £2.10.0

I Patrick McDonald Surveyor Aforesaid do hereby Certify that upon
Careful Examination of the foregoing Several rates and duties on
Carriage & Saddle Horses I find they amount in whole to Two
Pound Ten Shillings Sterling and that upon the Twentieth day of Novr. [November]
1787 I delivered to Mungo Rannie Collector of said duties for the
Town of Cullen an Exact Duplicate of the Above Account duly
Examined and Compared with the foregoing which Containd my oath
that requisitiens were left with the whole foregoing Inhabitants
or at their dwelling Houses of the dates anexed to their respective
names and that the Assessments are made up from the lists
and answers now in my Possession
Patrick McDonald Surveyor
Sworn before me at Forres 18th Novr [November] 1787 Alexander Grant JP [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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