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Scottish Exchequer (Tax Records), Carriage tax - Volume 13 - Counties (see 'More info' for county details), E326/8/13

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A survey of Wheel Carriage Tax arising in the County
of Banff from the 5th April 1791 to the 5th April 1792 by Patrick Mcdonald Surveyor

Proof 8 four wheel Carriages at £8.0.0 each is £64.0.0
2 four wheel Carriages at £9.0.0 each £18.0.0
Ten per cent on £82.0.0 for a year £8.4.0.
Total Amount £90.4.0

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 Ninety four pounds four Shill [shillings]
and that upon the 12th Nov. [November] have transmitted John Reid Collector of said duties
in the County of Banff an exact duplicate of the Above Acct. [Account] examined and
Compared with the foregoing which contained 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 Surv. [Surveyor]

Amount of the foregoing Duty £90.4.0

Sworn before me at Inves. [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).

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