Volume contents
- 1 - 1786-1787 , Aberdeen
- 3 - 1786-1787 , Annan
- 5 - 1786-1787 , Anstruther Easter
- 7 - 1786-1787 , Kierbrothock
- 7 - 1786-1787 , Arbroath
- 9 - 1786-1787 , Ayr
- 11 - 1786-1787 , Banff
- 13 - 1786-1787 , Brechin
- 15 - 1786-1787 , Cupar
- 17 - 1786-1787 , Dumbarton
- 19 - 1786-1787 , Dumfries
- 21 - 1786-1787 , Dunbar
- 23 - 1786-1787 , Dundee
- 27 - 1786-1787 , Edinburgh
- 31 - 1786-1787 , Elgin
- 33 - 1786-1787 , Forfar
- 35 - 1786-1787 , Forres
- 37 - 1786-1787 , Glasgow
- 47 - 1786-1787 , Haddington
- 49 - 1786-1787 , Inverary
- 51 - 1786-1787 , Irvine
- 53 - 1786-1787 , Kinghorn
- 55 - 1786-1787 , Kirkcaldie
- 57 - 1786-1787 , Kirkwall
- 59 - 1786-1787 , Lanark
- 61 - 1786-1787 , Lauder
- 63 - 1786-1787 , Linlithgow
- 65 - 1786-1787 , Lochmaben
- 67 - 1786-1787 , Montrose
- 69 - 1786-1787 , Nairn
- 71 - 1786-1787 , North Berwick
- 73 - 1786-1787 , Peebles
- 75 - 1786-1787 , Perth
- 77 - 1786-1787 , Queensferry
- 79 - 1786-1787 , St Andrews
- 81 - 1786-1787 , Sanquhar
- 83 - 1786-1787 , Selkirk
- 85 - 1786-1787 , Stirling
- 87 - 1786-1787 , Stranraer
- 89 - 1786-1787 , Tain
| Date | Masters/mistresses names | Actual # | 2 wheel carriages | 4 wheel carriages | Duty |
|---|---|---|---|---|---|
| 11 Aug 1786 | Cupar | ||||
| David Sheen Esqr | 1 | 4 wheels | £7.0.0 | ||
| Mr David Methven | 2 | 4 wheels | £7.0.0 | ||
| John Carnegie | 3 | 4 wheels | £7.0.0 | ||
| Bartholomew Cookburn | 4 | 4 wheels | £7.0.0 | ||
| 4 | 4 wheels | £28 .0.0 | |||
| 14 Feb 1787 | Surcharge sent to the Tax Office | ||||
| James Morrison Esqr. | 1 | 1 | £7.0.0 | ||
| 5 | 5 | £35.0.0 |
Transcribe other information
[Page] 15
Prooff 4 Carriages @ £7.0.0 St. [Sterling] each for one year Is £28.0.0 £28.0.0
I Charles Robb Surveyor aforesaid do hereby Certify that upon Careful
Examination of the foregoing Several Rates and Duties I find
they Amount in the whole to the Sum of Twenty Eight pounds Sterling
and that upon the Sixth ...... day of November I delivered to
James Carstairs Colector for the Burgh aforesaid an Exact
Duplicat of the Above Account duly Examined and Compared
with the foregoing which Contained my Oath that Notices wer left
with the Several Inhabitants or at their Dweling houses of the
Dates Annexed to their respective names that they were to be Charged
with the Sums hereby Certified to be due from them
Charles Robb Surveyor
Scottish Exchequer (Tax Records), Carriage tax - Volume 4 - Burghs (see 'More info' for burgh details), E326/8/4
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 1786-1787.
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).