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Scottish Exchequer (Tax Records), Carriage tax - Volume 18 - Burghs (see 'More info' for burgh details), E326/8/18

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A Survey of the Rates and Duties Arisen with in the Burgh of Aberdeen from the 5th April
1794 to the 5th April 1795 On WHEEL-CARRIAGE TAX. by Charles Farquharson Surveyor

Proof
19 at £7.0.0 £133.0.0
2 at £8.0.0 £16.0.0
£149.0.0
10 P [per] Cent £14.18.0
£163.18.0

Aberdeen January 1795 I Charles Farquharson Surveyor aforesaid do here
by Certify that upon carefull examination of the foregoing Rates
and Duties I find they amount to One hundred & forty Nine pounds
Sterl [Sterling]. Likewise the additional duties thereon of ten P [per] Cent Fourteen
pounds eighteen Shillings Sterl [Sterling] and that upon the day of January
1795 I delivered to William Copland Collector of the said duties for
the Burgh aforesaid an exact duplicate of the above Account (as will
appear from his Receipt hereunto affixed) duly examined & Compared
with the foregoing, which contained my oath that requisitions were
left with the Several persons before named or at their dwelling
houses of the dates annexed to their respective Names, requiring
them with in fourteen days to give in a list of their Wheel Carriages
retained or employed by them from the fifth day of April 1793
to the 5th of April 1794 . And that the Said Account or Survey
is made out from the list s returned to me, and from the list Information
I could procure of the Wheel Carriages of those whose
lists

Scottish Exchequer (Tax Records), Carriage tax - Volume 18 - Burghs (see 'More info' for burgh details), E326/8/18

This volume contains information about carriage tax paid in the burghs of Aberdeen, Annan, Anstruther Easter, Anstruther Wester, Arbroath (Aberbrothock), Ayr, Banff, Brechin, Burntisland, Campbeltown, Crail, Cullen, Culross, Cupar, Dingwall, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Dysart, Edinburgh, Elgin, Forfar, Forres, Fortrose and Rosemarkie, Glasgow, Haddington, Inveraray, Inverbervie (Bervie), Inverkeithing, Inverness, Irvine, Jedburgh, Kilrenny, Kinghorn, Kirkcaldy, Kirkcudbright, Kirkwall, Lanark, Lauder, Linlithgow, Lochmaben, Montrose, Nairn, New Galloway, North Berwick, Peebles, Perth, Pittenweem, Queensferry (South Queensferry), Renfrew, Rothesay, Rutherglen, St. Andrews, Sanquhar, Selkirk, Stirling, Stranraer, Tain, Whithorn, and Wigtown, in 1794-1795.

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).

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