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% |
|---|---|---|---|---|---|---|---|---|---|
| Abstract brought over | 76 | 13 | 9 | 52 | 2 | £542.10.0 | £54.5.0 | ||
| Scoonie | 2 | 1 | 1 | £17.0.0 | £1.14.0 | ||||
| Strathmiglo | 2 | 2 | £16.0.0 | £1.12.0 | |||||
| St Andrews | 2 | 1 | 1 | £11.10.0 | £1.3.0 | ||||
| Toryburn | 2 | 2 | £16.0.0 | £1.12.0 | |||||
| Wemyss | 2 | 1 | 1 | £17.0.0 | £1.14.0 | ||||
| 86 | 14 | 9 | 59 | 4 | £620.0.0 | £62.0.0 |
Transcribe other information
[Page 60]
8th Page
Wheel Carriage Tax
Prooff
14 Carriages @ £3.10.0 Each per annum is £49.0.0, 10% £4.18.0
9 Public Carriages @ £7.0.0 Each per annum is £63.0.0, 10% £6.6.0
59 Private Carriages @ £8.0.0 Each per annum is £472.0.0, 10% £47.4.0
4 Private Carriages @ £9.0.0 Each per annum is £36.0.0, 10 % £3.12.0
Totall £620.0.0 Totall 10% £62.0.0
I Charles Robb Surveyor aforesaid Do hereby certify that upon carefull
Examination of the foregoing duties I find they amount in whole to Six hundred and
Twenty pounds Sterling and the Ten per Cent duties to Sixty two pounds Sterling
And that upon the Fourteen day of November I delivered to Charles
Mitchell Esqr. At the Hill near Dumfermline Collector of the said duties for the
Shire aforesaid an exact duplicate of the foregoing Accompt. duly Examined
& compared with the foregoing, which contained my Oath that notifications were
left with the Several persons before named or at their dwelling houses of
the dates annexed to their respective names requiring them either fourteen days
to give in a List of their Carriages, Carriage and Saddle Horses retained or
Employed by them from the fifth day of April Seventeen hundred and
Ninety to the 3rd. day of April last Seventeen hundred & Ninety One And the
said Accompt. or Survey is made out the Lists returned to me And
from the best Information I could procure of the Wheel Carriages and of those
whose Lists are defficient neglected or refused to give in a List thereof
and the notices left with them as aforesaid
Charles Robb Assessor
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).