Duties on inhabited houses were first imposed in 1778. The resulting tax schedules (E326/3/1-65), drawn up by the Exchequer, were bound by counties, with royal burghs included under their respective counties.
An exception is the burgh schedules for 1786-87 and 1789-90, which were found several years after the above arrangement was made and which have been bound in alphabetical order for each year (E326/63-64).
The schedules for 1793-94, 1795-96 and 1796-97 are entirely wanting, except for the 1793-94 schedules for Inverness-shire and Inverness burgh (vol. 21).
After 1798 this duty was incorporated in the comprehensive Assessed Taxes Schedules.
Ardchattan
1778-1779 E326/3/3/5 https://scotlandsplaces.gov.uk/digital-volumes/historical-tax-rolls/inhabited-house-tax-1778-1798/inhabited-house-tax-volume-03/6
1794-1795 E326/3/3/87 https://scotlandsplaces.gov.uk/digital-volumes/historical-tax-rolls/inhabited-house-tax-1778-1798/inhabited-house-tax-volume-03/90
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