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% |
|---|---|---|---|---|---|---|---|---|---|
| Parishes Collected | |||||||||
| Hutton | 3 | 1 | 2 | £19.10.0 | £1.19.0 | ||||
| Coldstream | 4 | 4 | £32.0.0 | £3.4.0 | |||||
| Eccles | 3 | 3 | £24.0.0 | £2.8.0 | |||||
| Edrom | 4 | 4 | £32.0.0 | £3.4.0 | |||||
| Chirnside | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| Buncle | 1 | 1 | £3.10.0 | £0.7.0 | |||||
| Dunse | 4 | 1 | 1 | 1 | 1 | £27.10.0 | £2.15.0 | ||
| Langton | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| Greenlaw | 4 | 2 | 2 | £30.0.0 | £3.0.0 | ||||
| Nenthorn | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| Martin | 5 | 1 | 3 | 1 | £36.10.0 | £3.13.0 | |||
| Earlston | 4 | 1 | 2 | 1 | £2.8.10 | £2.17.0 | |||
| Channelkirk | 1 | 1 | £3.10.0 | £0.7.0 | |||||
| Westruther | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| Longformacus | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| Ayton | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| Eymouth | 2 | 1 | 1 | £11.10.0 | £1.3.0 | ||||
| Coldinghame | 5 | 2 | 2 | 1 | £29.0.0 | £2.18.0 | |||
| Total | 46 | 9 | 5 | 29 | 3 | £325.10.0 | £32.11.0 | ||
| Note | Ommitted Lauder - Andrew Gray in Norton | 2 | 2 | £14.0.0 | £1.8.0 | ||||
| Grand Total | 48 | 9 | 7 | 29 | 3 | £339.10.0 | £33.19.0 |
Transcribe other information
[Page] 31
Survey of the Wheel Carriage Tax in Berwickshire continued
Proof
9 carriages @ £3.10.0 each is £31.10.0
5 carriages @ £7.0.0 each is £35.0.0
29 carriages @ £8.0.0 each is £232.0.0
3 carriages @ £9.0.0 each is £27.0.0
Total £325.10.0
and 10% on £325.10.0 is £32.11.0
amounting in all to £358.1.0 Sterling
add Andrew Gray in Norton Lauder Brish [Berwickshire] for 2 Car. [Carriages] £14.0.0
and 10% therein £1.8.0
amounting in all to £373.9.0 Sterling
I William Johnstone Surveyor aforesaid do hereby certify that upon carefull examination I
find the foregoing duties amount to Three hundred and seventy three pounds nine shillings Ster. [Sterling]
and that upon the 25 Oct [October] 1791 I delivered to David Renton the Collector of said duties an exact
duplicate of this amount duly examined and compared which contained my oath that the preceeding
Inhabitants were duly served with requisitions And that they were charged in conformity
to their several returns or according to my knowledge and belief that they they were liable in said
duties
William Johnstone Surveyor
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).