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 |
|---|---|---|---|---|---|
| Royal Burgh of Ayr | |||||
| 21 Aug 1786 | Mr John McAdam Writer in Ayr | 1 | 1 | £3.10.0 | |
| Patrick McNeight of Barns | 1 | 1 | £3.10.0 | ||
| Bailie Rankine | 1 | 1 | £7.0.0 | ||
| 22 Aug 1786 | William Dun Vintner | 3 | 3 | £21.0.0 | |
| Andrew Cathcart Vintner | 1 | 1 | £7.0.0 | ||
| 28 Aug 1786 | Mr Thomas Clark in Greenfield | 1 | 1 | £3.10.0 | |
| Hugh Hamilton Esquire | 1 | 1 | £3.10.0 | ||
| Countess of Crawford | 1 | 1 | £7.0.0 | ||
| Total | 10 | 4 | 6 | £56.0.0 |
Transcribe other information
From 5th April 1786 to 5th April 1787 By Robert Aitken Surveyor
Proof
4 - 2 Wheeled Carriages @ £3.10.0 each is £14.0.0
6 - 4 Wheeled Carriages @ £7.0.0 each is £42.0.0
10 - Total By Proof £56.0.0
I Robert Aiken Surveyor aforesaid, Do hereby Certify That upon Careful Examination
of the foregoing Rates and Duties I find they Amount to Fifty six pounds Sterling
And that upon the sixth day of January Current I delivered to Mr James Johnston
Collector of said Duties for said Burgh an exact duplicate of and duly examined
and Compared with the foregoing Account which contained my Oath, that Notifications
were delivered or left of the dates foresaid and that the rates charged in said
Account were just and true charges to the best of my skill and knowledge, and
to the best of my belief no person liable to be charged, was omitted.
Rob Aiken 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).