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Scottish Exchequer (Tax Records), Carriage tax - Volume 5 - Counties (see 'More info' for county details), E326/8/5

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[Page] 102
Survey of WHEEL CARRIAGE TAX Continued

Prooff
13 Four Wheel Carriages t £7.0.0 Each pan (per annum) for a year £91.0.0

I Patrick McDonald Surveyor aforesaid do hereby Certify that upon careful
examination of the foregoing several rates and Duties on Wheel Carriages
they amount in whole to Ninety One Pounds Sterling and that Upon the --
day of November Current I delivered to John Duff Esquire Collector of the said [dutys]
for the County an exact Duplicate of the above Account duly examined and
Compared with the foregoing which contained my Oath that the several
Inhabitants were duly served with requisitions on the dates aforesaid and
that the assessments are made up from the Lists and answers now in my
possession Patrick McDonald Surveyor

Sworn before me at Forres 10th November 1787
Alexander Grant J.P. [Justice of the Peace]

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).

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