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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] 63

Survey of the WHEEL -CARRIAGE TAX. in the Burgh of
Kirkcudbright from the 5th. of April 1794 to the 5th. April 1795 by David Mcmillan
Surveyor

Proof
1 Carriage for hire at £7.0.0 is £7.0.0 Wheel Carriage tax.
Ten Per cent thereon is £0.14.0 Ten per Cent
£7.14.0 Total

I David Mcmillan Assist. [Assistant] Surveyor aforesaid do hereby certify that upon careful examination
of the foregoing Rates and Duties I find they amount in whole to the sum of Seven Pounds
fourteen Shillings Sterling. and that upon the day of Oct. [October] one Thousand Seven Hundred
and ninety four years I delivered to David McLellan Collector of the said Duties for the Burgh
of Kirkcudbt. [Kirkcudbright] an exact duplicate of the foregoing which contained my Oath that requisitions
or notice was delivered or left with the foregoing Person or at his dwelling house of the date
annexed to his name that he was to be charged with the sum hereby certified to be due
from him
David Mcmillan Surveyor

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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