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Scottish Exchequer (Tax Records), Carriage tax - Volume 1 - Counties (see 'More info' for county details), E326/8/1

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[Page] 106
Survey of the WHEEL CARRIAGE TAX. within the county of Elgin
Continued

I Archibald Duff Surveyor aforesaid do hereby Certify that upon carefull
examination of the foregoing several rates and duties I find they amount in whole
to sixty five pounds twelve shillings and sixpence Sterling And that upon
the Eighteenth day of March Cur't [Current] I delivered to Provost John Duff Collector
of the said Duties for the County of Elgin aforesaid an exact Duplicate
of the above Acct [Account] duly examined and Compaired with the foregoing
which contained my oath that notices were left with the Severall
Inhabitants or at their dwelling houses of the dates annexed to their [respective]
names In order that they might make a report of the greatest [number]
of Wheel Carriages retained and employed by them for the period therein [mentioned]
which they did in Substance as above.
Archibald Duff Surveyor

Scottish Exchequer (Tax Records), Carriage tax - Volume 1 - Counties (see 'More info' for county details), E326/8/1

This volume contains information about carriage tax paid in the counties of Aberdeenshire, Argyll, Ayrshire, Banffshire, Berwickshire, Bute, Caithness, Clackmannanshire, Cromartyshire, Dunbartonshire, Dumfriesshire, East Lothian Haddingtonshire), Fife, Forfarshire (Angus), Inverness-shire, Kincardineshire, Kinross-shire, Kirkcudbrightshire, Lanarkshire, Midlothian (Edinburghshire), Moray (Elgin and Forres), Nairnshire, Orkney, Peebles-shire, Perthshire, Renfrewshire, Ross-shire, Roxburghshire, Selkirkshire, Shetland (lordship of Zetland), Stirlingshire, Sutherland, West Lothian (Linlithgowshire), and Wigtownshire in 1785-1786.

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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