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Scottish Exchequer (Tax Records), Carriage tax - Volume 4 - Burghs (see 'More info' for burgh details), E326/8/4

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[Page] 31

Survey of the WHEEL CARRIAGE TAX. Arisin in the Town
[of] Elgin from the 5th day of April 1786 to the 5th April 1787 By Patrick McDonald Surveyor



Prooff

Four Wheel Carriages at £7.0.0 each per annum is £28.0.0

I Patrick McDonald Surveyor Aforsaid do Certify that Upon
Careful Examination of the forgoing Several Rates and duties
find they Amount in whole to Twenty Eight pound Sterling
and that I delivered to James Duffas Collector of the said Duties
In the Town of Elgin Upon the 28th day of December1786
An Exact duplicate of the Above Account duty Examind and
Compard with the forgoing which Containd My Oath that
Notices were left with the whole forgoing Inhabitants or at
their dwelling Houses In. Order that they might make a
Report of the Greatest Number of two or four Wheeld Carriages
Retaind and imployed by them for the period therein Men
tiond which they did in Substance as Above

Patrick McDonald Surveyor

Sworn before me at Forres this 11th Day of January 1787

Alexander Grant J.P. [Justice of the Peace]

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).

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