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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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[Page] 13

Survey of the Rates and Duties upon Wheel carriages within the Royal Burgh of Ayr
from the 5th. April 1794 to 5th. April 1795 By Robert Aiken Surveyor

Proof
6 Public Carriages at £7.0.0 each £42.0.0
4 Private Carriages at £8.0.0 each £32.0.0
£74.0.0
10 per cent thereon £7.8.0
Total by Proof £81.8.0

I Robert Aiken Surveyor Aforesaid do hereby Certify
that upon Carefull Examination of the foregoing Rates &
Duties I find they amount to Seventy four pounds
Ster. [Sterling] which with the ten per Cent duties thereon being
Seven pounds Eight shillings Str. [Sterling] makes them amount
in whole to Eighty one pound Eight shillings Sterg.
And that upon the Twenty third day of November
last I delivered to Mr Thomas McClelland Collector of
said Duties for said Burgh at his office An
exact Duplicate of And duly examined &
Compared with the foregoing account wich Contained my
Oath That Notifications were delivered or left
of the dates foresaid And that the Rates &
duties charged in said Account are just & true
to the best of my Skill and knowledge and
to the best of my belief no person liable to be charged was
omitted- Robert Aiken .

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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