, Carriage tax - Volume 13 - Counties (see 'More info' for county details), E326/8/13&destination=/virtual-volumes/volume-images/volume_data-E326-8-13/REX01666?image_number=109){kind=link}
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% |
|---|---|---|---|---|---|---|---|---|---|
| 12 July 1791 | County of Elgin | ||||||||
| John Brander Esq | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| Alexander Innes Esq | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| Robert Anderson Fochaber | 1 | 1 | £7.0.0 | £014.0 | |||||
| Robert Grant Elchies | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| Coll. [Colonel] Grant Moy | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| James Brodie of Brodie | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| Major Lewis Duff | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| P. Rose Watson | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| Lady Gordon Lossiemouth | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| Sir Alexander Dunbar | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| Sir William Gordon Barrt. [Baronet] | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| Mrs Innes Dunkenty | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| Robert Urquhart Esq of Sanchar | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| Genl. [General] Grant Enters 2 at London | 13 | 1 | 12 | £103.0.0 | £10.6.0 |
Transcribe other information
[Page] 109
Survey of WHEEL-CARRIAGE TAX. Arising in the County
of Elgin from the 5th April 1791 to the 5th April 1792 By Patrick Mcdonald Survy [Surveyor]
Prooffs 1 Publick four Wheel Carriage @ £7.0.0 (Duty on Carrs [Carriages] £103.0.0
12 Privat four Wheel Carriages @ £8.00 £96.0.0 (Ten Per Cent £10.6.0
£103.0.0 (Total Amount £113.6.0
Ten Per Cent is £10.6.0
Total Amount £113.6.0
I Patrick Mcdonald Survr. [Surveyor] do hereby certify that upon careful examination of the foregoing
Rates And duties I find they Amount in whole to One hundred and thirteen pound
Six Shillings and that Upon the 12th Nov [November] have transmitted Mr John Duff Collector
of Said duties in the County of Elgin an exact duplicate of the Above Acct [Account]
examined and compared which containd my Oath that the Several Inhabitants
were served with Requisitions And the Assessment made up from the
Lists and answers in my Possession
Patrick Mcdonald Survy [Surveyor]
Sworn before me at Invess. [Inverness]
8th Nov [November] 1791 Thomas Young Bailie
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).