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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] 93
A Survey of the Rates and Duties on Wheel Carriages in the Burgh of Tain from 5th April
1793 to the 5th April 1794 by David Ross Assistant Surveyor

Prooff
1 Carriage @ £8.0.0 is £8.0.0
10 per Cent on £8.0.0 is £0.16.0
£8.16.0 Totall £8.16.0

I David Ross Surveyor aforesaid Do hereby, Certify That upon Carefull examination
of the foregoing Rates and Dutys, I find they amount in whole to Eight pounds Sixteen
Shillings Sterling and that upon the Eight day of September last I delivered to George
Murray Treasurer of the Burgh of Tain Collector of that said Duty for the Burgh aforesaid
an exact Duplicate of the above act [account] duely examined and Compared with the foregoing
which Contained my oath that the Numbers of Carriages returned to me or or Kept by Mr.
Baillie were ffairly taken down, and that he was to be Charged with the Sums hereby
Certifyed to be due by him.
David Ross
16 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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