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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] 17

A Survey of the Wheel Carriages in the Burgh of Brechin for one Year
from the 5th. April 1794 to the 5th 1795 By Daniel Ross Surveyor


I Daniel Ross Surveyor Do hereby Certify that upon Carefull Examination
I find the foregoing Duties Amot [Amount] to fifteen pounds Eight Shillings Sterg [Sterling]
And I Delivered To Mr David Erskine Collr [Collector] of the said Duties An Exact Duplicate
of the Accot [Account] which Contained my Oath that the proceeding Inhabitants
were served with Notices of the Date Aforesaid and that they were
to be Charged Conformably to their Returns from the Best Information
I Could procure
At Dundee 4th Nov [November] 1794 Daniel Ross

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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