, 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=67){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% |
|---|---|---|---|---|---|---|---|---|---|
| The Honle. [Honourable] Archibald Fraser of Lovat Esqr. | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| Sir James Grant of Grant Barrtt. [Baronet] | 2 | 1 | 1 | £11.10.0 | £1.3.0 | ||||
| Arthus Forbess of Culloden | 2 | 2 | £17.0.0 | £1.14.0 | |||||
| Mrs. Brigenden at Culloden | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| Alexander Baillie of Dochfour | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| Alexander Fraser of Torbreck | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| Alexander Chisholm Esquire | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| Mrs. McDonell of Glengerry | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| Capt. [Captain] Simon Fraser of Fanellan | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| Capt. [Captain] James Fraser of Culduthel | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| John Fraser of Achnagairn | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| Edward Fraser of Relick | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| Aeneas McIntosh Esquire | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| David Davidson of Contra | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| Evan Camron of Glencoas | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| Sir John Sinclair Barrt. [Baronet] Ft. [Fort] George | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| Mr. Robert Bennet Fort George | 1 | 1 | £3.10.0 | £0.7.0 | |||||
| Capt. [Captain] John Bailie of Dunain | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| Total Carriages within the Shire | 20 | 2 | 18 | £152.0.0 | £15.4.0 | ||||
| Abstract of the Wheel Carriages within the Town of Invss. [Inverness] as Follows | |||||||||
| Mrs. John Ettles Vintr. [Vintner] Invss. [Inverness] | 2 | 2 | £14.0.0 | £1.8.0 | |||||
| Mrs. Beverly Inveness | 2 | 2 | £14.0.0 | £1.8.0 | |||||
| Mr. Robert Ettles Inverness | 1 | 1 | £7.0.0 | £0.14.0 | |||||
| Mr. George Watson Minr. [Minister] Inverness | 1 | 1 | £3.10.0 | £0.7.0 | |||||
| Baillie William Scot Inverness | 1 | 1 | £3.10.0 | £0.7.0 | |||||
| Total Carriages within the Town | 7 | 2 | 5 | £42.0.0 | £4.4.0 | ||||
| Cargs. [Carriages] within the Shire Brott. [Brought] down | 20 | 2 | 18 | £152.0.0 | £15.4.0 | ||||
| Grand Total in Shire & Town | 27 | 4 | 5 | 18 | £194.0.0 | £19.8.0 |
Transcribe other information
[Page] 67
Abstract of the Wheel-Carriage Tax within the Shire and
Town from the 5th Apl. [April] to the 5th Apl. [April] 1792 by John Rose Survr. [Surveyor]
1 Private Carriage with four Wheels at £9.0.0
17 Private Carriages with four Wheels at £8.0.0 each £156.0.0
5 Private Publick Carriages with four Wheels at £7.0.0 each £35.0.0
4 Private with Two Wheels £3.10.0 £14.0.0
Total Cash for Carriages £194.0.0
Interest ye on [thereon] at 10p. [per] cent £19.8.0
Grand Total £213.8.0
I John Rose Survr. [Surveyor] aforesaid do hereby certify that upon Carefull examination of the above duties they Amount
to the Sum of Two Hundred and thirteen pounds eight Shillings Sterling & that upon the Twenty Second day of Nov. [November] [current]
I delivered to Messrs Grant & McDonald exact Duplicate of the Above Account which contains
my Oath that the preceeding Inhabitants were duely Served with requisitions of the Dates aforesaid
requiring them within fourteen days to deliver to me an Attested list of their Servants Horses & Carriages
employed & used by them from the 5th Apl. [April] 1790 to the 5th April 1791 & that the Above Account was made
up from their Several returns to me from the best Information or from my Own certain knowledge of their
respective establishments -
John Rose Survr. [Surveyor]
£7
_136_
143
Transcriber's notes
The date for this page is unreadable due to the fold and shadow from page 66
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).