, 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=131){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% |
|---|---|---|---|---|---|---|---|---|---|
| Tarbat Parish | |||||||||
| 1791 | Donald McLeod of Geanies | 1 | 1 | £8.0.0 | £0.16.0 | ||||
| 1 | 1 | £8.0.0 | £0.16.0 | ||||||
| Fearn Parish | |||||||||
| Dr. Thomas Farquharson | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| 1 | 1 | £8.0.0 | £0.16.0 | ||||||
| Rosskean Parish | |||||||||
| The Laird of Cadboll | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| 1 | 1 | £8.0.0 | £0.16.0 | ||||||
| Alness Parish | |||||||||
| Sir Hector Munro of Nowar | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| 1 | 1 | £8.0.0 | £0.16.0 | ||||||
| Killtearn Parish | |||||||||
| Lady Munro of Fowles | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| Mrs. Munro at Drummond | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| 2 | 2 | £16.0.0 | £1.12.0 | ||||||
| Urray Parish | |||||||||
| The Laird of Seaforth | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| 1 | 1 | £8.0.0 | £0.16.0 | ||||||
| Avoch Parish | |||||||||
| Sir Roderick McKenzie | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| 1 | 1 | £8.0.0 | £0.16.0 | ||||||
| Killmure Wester Parish | |||||||||
| Charles McKenzie Killcowie | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| 1 | 1 | £8.0.0 | £0.16.0 | ||||||
| Parishes Collector | |||||||||
| Tarbat Parish | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| Fearn Parish | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| Rosskean Parish | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| Alness Parish | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| Killtearn Parish | 2 | 2 | £16.0.0 | £1.12.0 | |||||
| Urray Parish | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| Avoch Parish | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| Killmure Parish | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| 9 | 9 | £72.0.0 | £7.4.0 | ||||||
| Prooff | |||||||||
| 9 Carriages @ £8.0.0 each is | £72.0.0 | ||||||||
| 10 Pr. Ct. [per cent] on £72.0.0 | £7.4.0 | ||||||||
| Total | £79.4.0 | £79.4.0 |
Transcribe other information
[Page] 131
Survey of the Rates & Duties on Wheel Carriages Arisen in the Shire of Ross
from 5th Aprile 1791 to 5th Aprile 1792 by Hugh Macffarquhar Surveyor
I Hugh Macffarquhar Surveyor Aforesaid do hereby certify That upon
carefull examination of the foregoing Duties, I find they Amount in
whole to Seventy Nine pounds four Shillings, and that upon the
twenty Second day of Octr. [October] last I delivered to Roderick MacKenzie of Scotsburn
Collector of Said Duties for the Shire aforesaid An exact Duplicate of the
above Acct. [Account] duly examined & compared with the foregoing, which contained
my Oath that the foregoing Acct. [Account] contained the Number of Carriages
returned to me & that were kept or employed by the Several Masters
or Mistress's According to the best of my knowledge or Information
Tain 3 Novr. [November] 1791
Hugh MacFarquhar Surveyor
Transcriber's notes
No dates are visible due to the fold in the page
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).