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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] 64

39 Carriages 4 wheels each at 5 Guineas for 9 months p [per] Carriage £204.15.0
9 Carriages two wheels each at £2.12.6 for 9 months p[per] Carriage 23.12.6
£228.7.6

I William Greig Surveyor aforesaid do hereby Certify that upon carefull examination of the
[fore] going Rates and duties I find they amount in whole to Two hundred and twenty eight pounds
seven shillings and Six pence Sterling and that upon the --- day of ----
One thousand seven hundred and eighty six I delivered to Major David Gardyne Collector [of]
the said duties for the Shire aforesaid an exact Duplicate of the above Accompt (conform to
Receipt hereunto affixed) duly examined and compared with the foregoing which [contained]
my Oath That Notices were delivered to or left for the Several Inhabitants at their
respective dwelling houses requiring them to deliver to me signed (signed) Lists of the
carriages employed by them in terms of the Act of Parliament, And that the
charges made on them for their respective carriages were made either from the
returns received by me from them, or from the best information I could procure
of the number of carriages employed by them -
William Greig Surveyor

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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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