Volume contents
- 1 - 1787-1788 , Aberdeen
- 5 - 1787-1788 , Parish Index
- 7 - 1787-1788 , Argyll
- 8 - 1787-1788 , Parish Index
- 11 - 1787-1788 , Ayr
- 16 - 1787-1788 , Parish Index
- 19 - 1787-1788 , Banff
- 23 - 1787-1788 , Berwick
- 27 - 1787-1788 , Bute
- 29 - 1787-1788 , Caithness
- 31 - 1787-1788 , Clackmannan
- 33 - 1787-1788 , Cromarty
- 35 - 1787-1788 , Dumbarton
- 35 - 1787-1788 , Dumbarton
- 39 - 1787-1788 , Dumfries
- 43 - 1787-1788 , East Lothian
- 46 - 1787-1788 , Parish Index
- 50 - 1787-1788 , Haddington
- 55 - 1787-1788 , Parish Index
- 57 - 1787-1788 , Forfar
- 59 - 1787-1788 , Parish Index
- 61 - 1787-1788 , Inverness
- 63 - 1787-1788 , Kincardine
- 67 - 1787-1788 , Kinross
- 69 - 1787-1788 , Kirkcudbright
- 73 - 1787-1788 , Lanark
- 85 - 1787-1788 , Edinburgh
- 101 - 1787-1788 , Elgin
- 105 - 1787-1788 , Nairn
- 107 - 1787-1788 , Orkney
- 109 - 1787-1788 , Peebles
- 110 - 1787-1788 , Parish Index
- 113 - 1787-1788 , Perth
- 117 - 1787-1788 , Parish Index
- 121 - 1787-1788 , Renfrew
- 127 - 1787-1788 , Ross
- 129 - 1787-1788 , Roxburgh
- 133 - 1787-1788 , Selkirk
- 135 - 1787-1788 , Stirling
- 138 - 1787-1788 , Parish Index
- 141 - 1787-1788 , Sutherland
- 143 - 1787-1788 , Linlithgow
- 149 - 1787-1788 , Wigtown
- 150 - 1787-1788 , Parish Index
- 153 - 1787-1788 , Peebles
| Date | Masters/mistresses names | Actual # | 2 wheel carriages | 4 wheel carriages | Duty |
|---|---|---|---|---|---|
| Belly Parish | |||||
| Robert Anderson Fochabers | 1 | 1 | £7.0.0 | ||
| Speymouth Parish | |||||
| Alexander Innes Esqr Garmouth | 1 | 1 | £7.0.0 | ||
| Duffus Parish | |||||
| Sir Alexander Dunbar Northfield | 1 | 1 | £7.0.0 | ||
| Elgin Parish | |||||
| John Innes Esqr. Dunkenty | 1 | 1 | £7.0.0 | ||
| Drainie Parish | |||||
| Lady Gordon Lossiemouth | 1 | 1 | £7.0.0 | ||
| Alves Parish | |||||
| P. Rose Watson | 1 | 1 | £7.0.0 | ||
| Rafford Parish | |||||
| Honble (Honourable) Lewis Duff Blervie | 1 | 1 | £7.0.0 | ||
| A. P. Cuming Altyre | 1 | 1 | £7.0.0 | ||
| 2 | 2 | £14.0.0 | |||
| Forres Parish | |||||
| Coll. [Colonel] Urquhart Sanquhar | 1 | 1 | £7.0.0 | ||
| Dyke Parish | |||||
| Coll. (Colonel) Grant Moy | 1 | 1 | £7.0.0 | ||
| James Brodie Esq. Brodie | 1 | 1 | £7.0.0 | ||
| 2 | 2 | £14.0.0 | |||
| Knockandow Parish | |||||
| Robert Grant Esqr. West Elchies | 1 | 1 | £7.0.0 | ||
| Saint Andrews Parish | |||||
| John Brander Esqr. Pitgaveny | 1 | 1 | £7.0.0 |
Transcribe other information
[Page] 101
A Survey of the WHEEL CARRIAGE TAX Arisen in the County
of Elgin from the 5th Day of April 1787 to the 5 Day of April 1788 by Patrick McDonald Surveyor
Transcriber's notes
Please note Coll. - may also be Collector
Scottish Exchequer (Tax Records), Carriage tax - Volume 5 - Counties (see 'More info' for county details), E326/8/5
This volume contains information about carriage tax paid in the counties of Aberdeenshire, Argyll, Ayrshire, Banffshire, Berwickshire, Bute, Caithness, Clackmannanshire, Cromartyshire, Dunbartonshire, Dumfriesshire, East Lothian Haddingtonshire), Fife, Forfarshire (Angus), Inverness-shire, Kincardineshire, Kinross-shire, Kirkcudbrightshire, Lanarkshire, Midlothian (Edinburghshire), Moray (Elgin and Forres), Nairnshire, Orkney, Peebles-shire, Perthshire, Renfrewshire, Ross-shire, Roxburghshire, Selkirkshire, Shetland (lordship of Zetland), Stirlingshire, Sutherland, West Lothian (Linlithgowshire), and Wigtownshire in 1787-1788.
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).