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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] 91

Survey of the WHEEL-CARRIAGE TAX. in the Burgh
of Stranraer from the 5th of April 1794 to the 5th of April 1795 by David McMillan

Proof 2 Carriages for hire at £7.0.0 each is £14.0.0 Carriage Tax
Ten pr [Per] Cent thereon is £1.8.0 Ten per cent
£15.8.0 Total

I David Mcmillan Assist.[Assistant] Surveyor aforesaid do hereby Certify that upon
careful examination of the foregoing Rates & Duties I find they amount in
whole to the sum of Fifteen pounds Eight Shillings Sterling; and that upon
the day of Octr. [October] One Thousand Seven Hundred & ninety four
years I delivered to Thomas Mcnair Collector of the said Duties for the
Burgh of Stranraer an exact duplicate of the foregoing which
Contained my Oath that Requisiton or notice was delivered or left -
with the foregoing Inhabitants or at his dwelling house of the dates annexed
to his name that he was to be charged with the sum here by 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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