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 |
|---|---|---|---|---|---|
| Earlston Parish | |||||
| 15 Aug 1787 | Mr Tood of Kirkland | 1 | 1 | £7.0.0 | |
| 16 Aug 1787 | James Home Carrolside | 1 | 1 | £7.0.0 | |
| Honbl. [Honourable] Mr Bailie Mellerstain | 3 | 1 | 2 | £17.10.0 | |
| Honbl. [Honourable] Mrs Rachel Hamilton Mellerstain | 1 | 1 | £7.0.0 | ||
| 6 | 1 | 5 | £38.10.0 | ||
| Lauder Parish | |||||
| 17 Aug 1787 | Andrew Grey Norton | 2 | 2 | £14.0.0 | |
| Longformacus Parish | |||||
| 18 Aug 1787 | Capt. [Captain] Roddam Home | 1 | 1 | £7.0.0 | |
| The Parishes Collected | |||||
| Buncle | 1 | 1 | £3.10.0 | ||
| Coldinghame | 5 | 1 | 4 | £31.10.0 | |
| Ayton | 2 | 2 | £14.0.0 | ||
| Eymouth | 1 | 1 | £7.0.0 | ||
| Fowlden | 2 | 2 | £14.0.0 | ||
| Hutton | 4 | 2 | 2 | £21.0.0 | |
| Whitsome | 1 | 1 | £3.10.0 | ||
| Ladykirk | 1 | 1 | £7.0.0 | ||
| Coldstream | 5 | 1 | 4 | £31.10.0 | |
| Eccles | 3 | 3 | £21.0.0 | ||
| Edrom | 7 | 1 | 6 | £45.10.0 | |
| Dunse | 3 | 3 | £21.0.0 | ||
| Langton | 1 | 1 | £7.0.0 | ||
| Greenlaw | 3 | 3 | £21.0.0 | ||
| Westruther | 1 | 1 | £7.0.0 | ||
| Nenthorn | 2 | 2 | £14.0.0 | ||
| Martin | 2 | 2 | £14.0.0 | ||
| Earlston | 6 | 1 | 5 | £38.10.0 | |
| Lauder | 2 | 2 | £14.0.0 | ||
| Longformacus | 1 | 1 | £7.0.0 | ||
| 53 | 8 | 45 | £343.0.0 | ||
| Proof 8 Carriages at £3.10.0 is | £28.0.0 | ||||
| 45 Carriages at £7.0.0 is | £315.0.0 | ||||
| £343.0.0 |
Transcribe other information
[Page] 23 Survey of the WHEEL CARRIAGE TAX. Continued.
I William Johnstone Surveyor aforesaid do hereby Certify That upon carefull examination
of the foregoing several Rates and Duties I find they amount to the sum of Three hundred
and Forty three pounds Sterling And that upon the twenty ninth of October (1787) I delivered
to David Renton Collr. [Collector] of the County of Berwick and exact duplicate of this Accmpt. [Accompt] duly
examined & Compared and which contained my Oath that Requisitions were sent to the several
foregoing Inhabitants and that they were charged according to their answers or my knowledge and belief
they were liable in said duties. William Johnstone 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).