, 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=35){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% |
|---|---|---|---|---|---|---|---|---|---|
| 1791 | Canisbay Parish | ||||||||
| 16 Jul 1791 | The Rt Honble. [Right Honourable] Lord Caithness May | 1 | 1 | £8.0.0 | £0.16.0 | ||||
| Olrick Parish | |||||||||
| 18--1791 | James Traill of Hobister Castlehill | 1 | 1 | £8.0.0 | £0.16.0 | ||||
| Thurso Parish | |||||||||
| 29 Jun 1791 | Mr Alexander Mcleod at Murkle | 1 | 1 | £3.10.0 | £0.7.0 | ||||
| Parishes Collected | |||||||||
| Canisbay Parish | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| Olrick Parish | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| Thurso Parish | 1 | 1 | £3.10.0 | £0.7.0 | |||||
| 3 | 1 | 2 | £19.10.0 | £1.19.0 | |||||
| 10 per cent | £1.19.0 | ||||||||
| Total | £21.0.0 | ||||||||
Transcribe other information
[Page] 35
A Survey of the Wheel Carriage Tax for the Shire Of Caithness
from 5 April 1790 to 5 April 1791 By David Brodie Surveyor
Proof
2 Carriages at £8.0.0 each is £16.0.0
1 Carriage at £3.10 each is £3.10.0
£19.10.0
10 per cent £1.19
Total £21.9.0
I David Brodie Surveyor do hereby certify, that upon careful Examination
of the foregoing Rates & Duties I find they amount in whole to Twenty one Pounds nine
Shillings and that upon the 1st Octr. [October] last I delivered to Mr John Davidson Collector
the said Duties an Exact Duplicate of the above Account duly examined and Compared
with the foregoing, which contained my Oath, that Requisitions were left with the
several Masters & Mistresses or at their Dwelling houses of the dates annexed to their
respective Names, that they were to be Charged with the sums hereby certified to
be due from them.
David Brodie 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).