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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] 125

A Surcharge of Different Duties Arisen in the
Shire of Ross & Parish of Tain from 5th April 1787
to 5th April 1788 By Hugh MacFarquhar Surveyor
22 Jan 1788

William Ross of Shandwick Esqr. Batchelor
One Charriot.. £7.0.0
One Phaeton.. £7.0.0
Two Carriage & one Sadle Horse £1.10.0
One Coachman £2.15.0
Two Man Servants in livery £5.10.0
One Gamekeeper £2.15.0
£26.10.0

Hugh MacFarquhar Surveyor Aforesaid do hereby certify
[that] upon carefull examination of the foregoing Rates &
[Duties], I find that they Amount in whole to Twenty six
pounds ten Shillings, and that upon the twenty fifth day
[of] January currt. [current] I delivered to Roderick Mckenzie of
Scots burn Suryr. [Surveyor] Collector of said Duties for the Shire
aforesaid, an exact Duplicate of the above Surcharge &
duly examined & compared with the foregoing, which
contained my Oath that the above list containd then
number of Carriages, Horses & Servants returned to me
[by] Capt. [Captain] David Ross Factor for William Ross of Shandwick,
that he keeps or employs According to the best of my
knowledge or Information
[Tain] 26th January 1788
Hugh MacFarquhar Surveyor

[The] above added to the former Assessment is attested by GS - [General Surveyor]

Transcriber's notes

Several parts of the text lost in the binding.

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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