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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] 105

Survey of the WHEEL CARRIAGE TAX Arisen in the County
of Nairn from 5th April 1787 to 5th April 1788 by Pat McDonald Surveyor

Prooff
2 Four wheeld Carrages @ £7.0.0 p ann. for a year is £14.0.00
1 Two wheeld Carrage @ £3.10.0 p ann. for a year is £3.10.0
£17.10.0

I Patrick McDonald Surveyor aforesaid do hereby certify that upon
careful examination of the foregoing Several rates and duties on wheel
Carrages I fund they amount in whole to Seventeen Pound ten Shillings
Sterling and that upon the Sixteenth day of November 1787 I delivered
to Duncan Campbell Collector of Said duties for the Countey of Nairn
aforesaid an exact duplicate of the above acct [account] duly examined and
compared with the foregoing which contained my oath that the foregoing inhabitants
were duly Served with requisitions of 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] the 1st Decmr [December] 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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