, Carriage tax - Volume 18 - Burghs (see 'More info' for burgh details), E326/8/18&destination=/virtual-volumes/volume-images/volume_data-E326-8-18/REX01666?image_number=95){kind=link}
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% |
|---|---|---|---|---|---|---|---|---|---|
| Burgh of Wigton | |||||||||
| 5 Jul 1794 | Matthew Campbell Esqr. | 1 | 1 | £3.10.0 | £0.7.0 | ||||
| James McColm Innkr, [Innkeeper] | 1 | 1 | £7.0.0 | £0.14.0 | |||||
| 2 | 1 | 1 | £10.10.0 | £1.1.0 | |||||
| Proof | |||||||||
| 1 Carriage for hire at £7.0.0 is | £7.0.0 | ||||||||
| 1 Carriage for hire at £3.10.0 is | £3.10.0 | ||||||||
| £10.10.0 | wheel Carriage Tax | ||||||||
| Ten per Cent thereon is | £1.1.0 | Ten per Cent | |||||||
| £11.11.0 | Total |
Transcribe other information
[Page] 95
Survey of the WHEEL-CARRIAGE TAX. in the Burgh of
Wigton from the 5th April 1794 to 5th April 1795 by David Mcmillan Survr. [Surveyor]
I David McMillan Asst. [Assistant] 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 Eleven pounds Eleven Shillings Sterling and that upon
the Seventeen day of Octr. [October] one thousand Seven Hundred and ninety four years
I delivered to John McCarlie Collector of the said duties for the Burgh of
Wigton an exact Duplicate of the foregoing which contained my oath that
Requisitions or notices were delivered or left with the several Inhabitants or at
There dwelling houses of the dates annexed to their respective names that
they were to be charged with the sums hereby certifyed to be due from
them -
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).