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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] 109
Survey of the Wheel Carriage Tax. arisen within the County of Nairn from the 5th day of July 1785, To the 5th day of April 1786 by Archibald Duff Surveyor

I Archibald Duff Surveyor aforesaid do hereby Certify that upon
careful examination of the foregoing Severall rates and duties I find
they amount in whole to Ten pounds ten shillings sterling And that
upon the Eighteenth day of March Current I delivered to Mr Duncan
Campbell Collector of the said duties for the County of Nairn 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.
[Signed] 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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