Volume contents
- 1 - 1794-1795 , Aberdeen
- 5 - 1794-1795 , Annan
- 7 - 1794-1795 , Anstruther
- 11 - 1794-1795 , Arbroath
- 13 - 1794-1795 , Ayr
- 15 - 1794-1795 , Banff
- 17 - 1794-1795 , Brechin
- 19 - 1794-1795 , Cullen
- 21 - 1794-1795 , Cupar
- 23 - 1794-1795 , Dumbarton
- 25 - 1794-1795 , Dumfries
- 27 - 1794-1795 , Dundee
- 29 - 1794-1795 , Dunbar
- 31 - 1794-1795 , Edinburgh
- 35 - 1794-1795 , Elgin
- 37 - 1794-1795 , Forfar
- 39 - 1794-1795 , Forres
- 43 - 1794-1795 , Glasgow
- 49 - 1794-1795 , Haddington
- 51 - 1794-1795 , Inverarary
- 53 - 1794-1795 , Inverness
- 55 - 1794-1795 , Irvine
- 57 - 1794-1795 , Jedburgh
- 59 - 1794-1795 , Kinghorn
- 61 - 1794-1795 , Kirkcaldy
- 63 - 1794-1795 , Kirkcudbright
- 65 - 1794-1795 , Lanark
- 67 - 1794-1795 , Lauder
- 69 - 1794-1795 , Linlithgow
- 71 - 1794-1795 , Montrose
- 73 - 1794-1795 , Nairn
- 75 - 1794-1795 , North Berwick
- 77 - 1794-1795 , Peebles
- 79 - 1794-1795 , Buchan
- 79 - 1794-1795 , Perth
- 81 - 1794-1795 , Queensferry
- 83 - 1794-1795 , St Andrews
- 85 - 1794-1795 , Sanquhar
- 87 - 1794-1795 , Selkirk
- 91 - 1794-1795 , Stranraer
- 93 - 1794-1795 , Tain
- 95 - 1794-1795 , Wigton
| Date | Masters/mistresses names | Actual # | 2 wheel carriages | 4 wheel carriages | Private: one carriage | Private: two carriages | Private: three + carriages | Duty | 10% |
|---|---|---|---|---|---|---|---|---|---|
| 04 Sep 1794 | Mrs Cathrin Marshall for hyre | 3 | 3 | £21.0.0 | £2.2.0 | ||||
| John Campbell for hyre | 5 | 5 | £35.0.0 | £3.10.0 | |||||
| Mrs Ann Buist for hyre | 2 | 2 | £14.0.0 | £1.4.0 | |||||
| Mrs Jean Ironside for hyre | 2 | 2 | £14.0.0 | £1.8.0 | |||||
| Mrs Margret Campbell for hyre | 1 | 1 | £7.0.0 | £0.14.0 | |||||
| John Richardson for hyre | 1 | 1 | £7.0.0 | £0.14.0 | |||||
| Alexander Camron for hyre | 1 | 1 | £3.10.0 | £0.7.0 | |||||
| John Richardson Esqr private | 1 | 1 | £8.0.0 | £0.16.0 | |||||
| 16 | 1 | 14 | 1 | £109.10.0 | £10.19.0 | ||||
| £109.10.0 | |||||||||
| Proof | |||||||||
| 1 at £3.10.0 | £3.10.0 | ||||||||
| 14 at £7.0.0 | £98.0.0 | ||||||||
| 1 at £8.0.0 | £8.0.0 | ||||||||
| £109.10.0 | |||||||||
| £109.10.0 at 10 PrCt [per cent] | £10.19.0 | ||||||||
| £120.9.0 | £120.9.0 |
Transcribe other information
[Page] 79
A Survey of the Rates and Duties on Wheel Carriages arisen in the
Town of Perth from 5 Apr. 1794 to 5 April 1795 by Laurence Buchan Surveyor
Perth 10 November 1794 [10 Nov 1794] I Laurence Buchan Surveyor aforesaid, do hereby certify,
That upon careful Examination of the foregoing Several Rates and Duties I find they amount,
in Whole to One hundred and Twenty pounds Nine Shillings Stg [Sterling] and this
date I delivered to Mr Patrick Miller Collector of Said Duties for the Town aforesaid
an Exact Duplicate of the Above Account duly examined and compared with the
foregoing, That Notices were left with the several Inhabitants or at their Dwelling houses
of the dates anexed to their respective Names, that they were to be charged with the Sums
hereby certified to be due from them -
Laurence Buchan Surveyor
Transcriber's notes
Guess month in margin as September
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).