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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] 27
WHEEL CARRIAGE TAX.
From 5th April 1787 to 5th April 1788 By Robert Aiken Surveyor
Within the Country Parishes of Bute Shire

I Robert Aiken Surveyor aforesaid, Do hereby certify
that upon careful Examination of the foregoing
Rates and duties, I find they Amount in whole to
Seven pounds sterling; And that upon the twenty
sixth day of January current, I caused to be delivered to Alexander May Esquire Collector of said
duties, an exact duplicate of, and duly examined
and compared with the foregoing Account which
contained my Oath, that Notifications were
delivered or left of the dates foresaid, and that
the Rates charged in said account were just
(were just) and true to the best of my skill and
knowledge; And to the best of my belief, no person
Liable to be charged was omitted. And I am now
possessed of the said Alexander Mays Letter of the
above date acknowledging the Receipt of said
duplicate. Robert Aiken 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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