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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] 67

Survey of the Wheel-Carriage Tax in the Royalty of
Lauder from 5 April 1794 to 5 April 1795 by William Johnstone Surveyor

Proof 2 Carriages at £7.0.0 is £14.0.0
and 10 p. Cent on £14.0.0 is £1.8.0
Amount of these Duties is £15.8.0 Sterling

I William Johnstone Survey aforesaid do hereby Certify that upon carefull examination
I find the foregoing duties amount to the sum of Fifteen Pounds Eight shillings Sterling
and that upon the 14th Oct. [October] 1794 I delivered to Robert Romaines Collector of said
duties an exact duplicate of this Accompt duely examined and compared which contained
my Oath that the foregoing Inhabitant was duely served with a Requisition And that
He was charged according to his answer thereby Or according to my knowledge and belief that
He was liable in said duties.

William Johnstone Surv. [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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