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% |
|---|---|---|---|---|---|---|---|---|---|
| Newburgh | |||||||||
| 27 Jun 1791 | X Mrs. Hay of Mugdrum | 1 | 1 | £8.0.0 | £0.16.0 | ||||
| 1 | 1 | £8.0.0 | £0.16.0 | ||||||
| Newburn | |||||||||
| 11 Aug 1791 | X Alexander Chrystie of Balchrystie | 1 | 1 | £8.0.0 | £0.16.0 | ||||
| Patrick Lindsay Esqr. Coats | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| Mr. David Wemyss West Lathaland | 1 | 1 | £3.10.0 | £0.7.0 | |||||
| 3 | 1 | 2 | £19.10.0 | £1.19.0 | |||||
| Scoonie | |||||||||
| 9 Aug 1791 | X James Chrystie Esqr. Durrie | 2 | 1 | 1 | £17.0.0 | £1.14.0 | |||
| 2 | 1 | 1 | £17.0.0 | £1.14.0 | |||||
| Strathmiglo | |||||||||
| 23 Jun 1791 | X James Cheap Esqr. Walfield | 1 | 1 | £8.0.0 | £0.16.0 | ||||
| Lady Moncrieff of Pitlour | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| 2 | 2 | £16.0.0 | £1.12.0 | ||||||
| St. Andrews | |||||||||
| 5 Jul 1791 | X James Cheap Esqr. Strathtyrum | 1 | 1 | £8.0.0 | £0.16.0 | ||||
| Mr. David Tod in Balmungo | 1 | 1 | £3.10.0 | £0.7.0 | |||||
| 2 | 1 | 1 | £11.10.0 | £1.3.0 | |||||
| Toryburn | |||||||||
| 17 Jun 1791 | Sir William Erskine of Toryburn | 1 | 1 | £8.0.0 | £0.16.0 | ||||
| Mr. William Moulter of Hanfield | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| 2 | 2 | £16.0.0 | £1.12.0 | ||||||
| Carry over |
Transcribe other information
[Page 58]
6th 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).