Volume contents
- 1 - 1791-1792 , Aberdeen
- 5 - 1791-1792 , Parish Index
- 9 - 1791-1792 , Argyll
- 13 - 1791-1792 , Ayr
- 23 - 1791-1792 , Parish Index
- 27 - 1791-1792 , Banff
- 29 - 1791-1792 , Berwickshire
- 31 - 1791-1792 , Parish Index
- 33 - 1791-1792 , Bute
- 35 - 1791-1792 , Caithness
- 37 - 1791-1792 , Clackmannan
- 41 - 1791-1792 , Cromarty
- 43 - 1791-1792 , Dumbartonshire
- 47 - 1791-1792 , Haddington
- 50 - 1791-1792 , Parish Index
- 53 - 1791-1792 , Fife
- 63 - 1791-1792 , Forfar
- 67 - 1791-1792 , Inverness
- 69 - 1791-1792 , Kincardine
- 70 - 1791-1792 , Parish Index
- 73 - 1791-1792 , Kinross
- 77 - 1791-1792 , Lanark
- 78 - 1791-1792 , Lanark
- 89 - 1791-1792 , Edinburgh
- 97 - 1791-1792 , Parish Index
- 101 - 1791-1792 , Edinburgh
- 111 - 1791-1792 , Nairn
- 115 - 1791-1792 , Peebles
- 117 - 1791-1792 , Perth
- 121 - 1791-1792 , Parish Index
- 125 - 1791-1792 , Renfrewshire
- 128 - 1791-1792 , Renfrewshire
- 131 - 1791-1792 , Ross
- 133 - 1791-1792 , Roxburgh
- 137 - 1791-1792 , Selkirk
- 139 - 1791-1792 , Stirling
- 143 - 1791-1792 , Parish Index
- 145 - 1791-1792 , Linlithgow
- 147 - 1791-1792 , Parish Index
- 149 - 1791-1792 , Wigton
- 151 - 1791-1792 , Wigtownshire
| Date | Masters/mistresses names | Actual # | 2 wheel carriages | 4 wheel carriages | Private: one carriage | Private: two carriages | Private: three + carriages | Duty | 10% |
|---|---|---|---|---|---|---|---|---|---|
| South Leith continued | 24 | 4 | 16 | 4 | £158.0.0 | £15.16.0 | |||
| Andrew Elliot Esq. | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| 25 | 4 | 16 | 5 | £166.0.0 | £16.12.0 | ||||
| Parishes Collected | |||||||||
| West Kirk | 64 | 5 | 32 | 24 | 3 | £460.10.0 | £46.1.0 | ||
| Connongate | 14 | 2 | 9 | 3 | £113.0.0 | £11.6.0 | |||
| South Leith | 25 | 4 | 16 | 5 | £166.0.0 | £16.12.0 | |||
| 103 | 9 | 50 | 38 | 6 | £739.10.0 | £73.19.0 | |||
| Proof | |||||||||
| 50 | Carriages at £7.0.0 | £350.0.0 | |||||||
| 38 | Carriages at £8.0.0 | £304.0.0 | |||||||
| 6 | Carriages at £9.0.0 | £54.0.0 | |||||||
| 9 | Carriages at £3.10.0 | £31.10.0 | |||||||
| £739.10.0 | |||||||||
| Duty £739.10.0 | |||||||||
| 10 per Cent on the above £73.19.0 | |||||||||
| Amount | £813.9.0 |
Transcribe other information
[Page] 103
Wheel-Carriage Tax
Sir
I John Taitt Surv. [Surveyor] aforesaid, do hereby Certify that upon
examination I find the foregoing Duties amount to the Sum of
Eight hundred and thirteen pounds, nine Shillings, and
that upon the 26th day of March 1792 I delivered to
George Cranston Collr. [Collector] an exact Duplicate of the above
which Contained my oath that the preceding Inhabitants
were duly Served with reqn. [requisitions] of the dates foresaid & that they are
charged, conformably to their Returns to me, or from the best information
John Taitt
Scottish Exchequer (Tax Records), Carriage tax - Volume 13 - Counties (see 'More info' for county details), E326/8/13
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 1791-1792.
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).