, 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=41){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% |
|---|---|---|---|---|---|---|---|---|---|
| 10 Jul 1791 | Cullicuddin Parish | ||||||||
| George Gun Munro Pointsfield for six months | 1 | 1 | £8.0.0 | £0.8.0 | |||||
| David Urquhart Breangwall | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| Alexander Anderson Udale for six months | 1 | 1 | £3.10.0 | £0.3.6 | |||||
| 3 | 1 | 2 | £19.10.0 | £1.19.0 | |||||
| Cromarty Town & Parish | |||||||||
| Capt. [Captain] John McKenzie | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| 1 | 1 | £8.0.0 | £0.16.0 | ||||||
| Killmure easter Parish | |||||||||
| 5 Jul 1790 | Capt. [Captain] Kenneth McKenzie of Cromarty | 1 | 1 | £8.0.0 | £0.16.0 | ||||
| Parishes Collected | |||||||||
| Cullicuddin Parish | 3 | 1 | 1 | £19.10.0 | £1.19.0 | ||||
| Cromarty Town & Parish | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| Killmure easter Parish | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| 5 | 1 | 4 | £35.10.0 | £2.19.6 | |||||
| Prooff | |||||||||
| 1 Chaise 2 Wheels for 6 months | £3.10.0 | ||||||||
| 1 Chaise 4 Wheels for six months | £8.0.0 | ||||||||
| 3 Chaise 4 Wheels | £24.0.0 | £35.10.0 | |||||||
| 10 pr Ct [per Cent] on £35.10.0 | £3.11.0 | ||||||||
| £38.1.0 | Total | £32.14.6 |
Transcribe other information
[Page] 41
A Survey of the Duties on Wheel Carriages, Arising in the Shire of Cromarty from 5 April
1791 to 5th April 1792 By David Ross Assistant Surveyor
I David Ross Surveyor Aforesaid do hereby certify that upon carefull
examination of the foregoing Several Rates & Duties I find they Amount
in whole to Thirty eight pounds one Shilling and that
upon the Twenty Ninth day of Octr. [October] I delivered to Mr. Walter Ross
Collector of Said Duties for the Shire Aforesaid, an exact Duplicate
of the Above Acct. [Account] duly examined & compared with the foregoing
which containd my Oath that the Above Acct. [Account] containd the Number
of Carriages returnd to me that were kept or employed by the Several
Masters or Mastress's According to the best of my knowledge or
Information
David Ross Ast. [Assistant] Surveyor
Tain 3rd Novr. [November] 1791
Transcriber's notes
The duty column totals do not add up - transcribed as read
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).