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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] 127

A Survey of the Rates & Duties on Wheel Carriages, Arisen in the Shire of Ross
Wheel Carriage Tax
from 5th April 1787 to 5th April 1788 by Hugh MacFarquhar Surveyor

Prooff
14 Carriages
1 Carriage @ £3.10.0 .. £3.10.0
13 Carriages @ £7.0.0.Each. £91.0.0
...£94.10.0 Total . .£94.10.0

I Hugh MacFarquhar Surveyor Aforesaid do hereby certify That upon
carefull examination of the foregoing Rates and Duties I find they amount
in whole to Ninety four pounds , ten shillings, and that upon
the Seventeenth day of Decr. [December] current I delivered at the house of
Roderick McKenzie of Scotsburn Collector of said Duties for the
Shire aforesaid,an exact Duplicate of the Above Acct. [Account] duly examined
and compared with the foregoing, which contained my Oath that the
above lists contained the number of Carriages return'd to me or was
kept or employed by the different Masters or Mistress's According to
the best of my knowledge or information
22d Dec. 1787 Hugh MacFarquhar Surveyor

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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