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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] 95

Survey Carriage and Horse Tax. within the Town of Kirkwall
for 5th April 1787 to 5th April 1788 By Alexander Fraser Surveyor

I Alexander Fraser Surveyor aforesaid Do hereby Certify, that the
amount of the above Survey is Four pounds and make oath that
upon the Twenty eight day of January JajvjjC & Eighty eight [1788] I
delivered to Alexander Loutit Writer in Kirkwall Collector of Cess and
Said duties for the Town of Kirkwall an exact Duplicate hereof, care
fully examined & compared with the foregoing
At Kirkwall 28th Jany. [January] 1788. Alexander Fraser Surveyor
Sworn Before John Wier 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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