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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] 35
A Survey of the Rates and Duties on Wheel Carriages, Arisen in the Shire
of Cromarty from 5th July 1785 to 5th April 1786
[Wheel Carriage Tax]
by Hugh MacFarquhar Surveyor


I Hugh MacFarquhar surveyor aforesaid do hereby certify that
upon careful examination of the foregoing Rates and Duties I find
they amount to Seven pound, Seventeen shillings and sixpence
and that upon the fourteenth day of this currant month of February
I delivered to Mr. [Walter] Ross Collector of said Duties for the Shire
aforesaid, which contained my Oath that were all the Carriages
[returnd] to me, and that were used in said County According to the
best of my knowledge or information
Hugh MacFarquhar Surveyor
twenth [twentyth?] February 1786

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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