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% |
|---|---|---|---|---|---|---|---|---|---|
| Kingsbarns | |||||||||
| 21 Jul 1791 | Methven Ershine Esqr. of Cambo | 1 | 1 | £8.0.0 | £0.16.0 | ||||
| 1 | 1 | £8.0.0 | £0.16.0 | ||||||
| Kinghorn | |||||||||
| 8 Aug 1791 | Claud Boswel Esqr. Balmuto | 1 | 1 | £8.0.0 | £0.16.0 | ||||
| 1 | 1 | £8.0.0 | £0.16.0 | ||||||
| Largo | |||||||||
| 10 Aug 1791 | James Durham Esqr. of Largo | 1 | 1 | £8.0.0 | £0.16.0 | ||||
| James Bridges Esqr. Strathairly | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| 2 | 2 | £16.0.0 | £1.12.0 | ||||||
| Leuchars | |||||||||
| 4 Jul 1791 | The Honble. [Honourable] Robert Lindsay Leuchars | 1 | 1 | £8.0.0 | £0.16.0 | ||||
| 1 | 1 | £8.0.0 | £0.16.0 | ||||||
| Monymeal | |||||||||
| 29 Jun 1791 | Earl of Leven of Monymeal | 2 | 1 | 1 | £17.0.0 | £1.14.0 | |||
| Mrs. Patterson of Connichy | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| 3 | 2 | 1 | £25.0.0 | £2.10.0 | |||||
| Markinch | |||||||||
| 6 Jun 1791 | Balfour Ramsay Esqr. Balbirny | 1 | 1 | £8.0.0 | £0.16.0 | ||||
| William Bethune Esqr. Balfour | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| James Alan at the Plaisterers | 1 | 1 | £7.0.0 | £0.14.0 | |||||
| Alexander Davony Pithlochford | 3 | 3 | £24.0.0 | £2.2.0 | |||||
| Lord Balgonie of Balgonie | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| 7 | 4 | 3 | £52.0.0 | £5.4.0 | |||||
| Carry over |
Transcribe other information
[Page 57]
5th Page
Wheel Carriage Tax
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).