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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] 69

Survey of the WHEEL-CARRIAGE TAX in the Town
of Linlithgow from the 5th April 1794 to the 5th April 1795. James Watsone Surveyor

Proof
5 Publick carriages @ £7.0.0 £35.0.0
2 Two wheel carriages @ £3.10.0 £7.0.0
£42.0.0
To the 10 PCt [Pe Cent] thereon £4.4.0
Totall £46.4.0

I James Watsone Surveyor aforesaid do hereby Certify that
upon carefull examination of the foregoing Rates and Duties
I find they amount in whole to the sum of Forty six pounds
four shillings Sterg [Sterling] And that upon the fourteenth day of October
current I delivered to Mr William Napier Collector for the
foresaid Borough an exact Duplicate of this Survey which
contained my oath that the several persons beforenamed
were duly served with Requisitions & Notices whereby they
were to be charged with the several Duties hereby Certified to be due by them
James Watsone Surveyor
Linlithgow 25th October 1794

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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