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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] 33

A Survey of the Rates & Duties on Wheel Carriages, Arisen
[in] the Shire of Cromarty from 5th April 1787
to 5th April 1788 By Hugh MacFarquhar Surveyor

Proof
2. 4 Wheel Carriages. @ £7.0.0 each is £14.0.0
14.. Total £14.0.0

I Hugh MacFarquhar Surveyor Aforesaid do hereby certify, That upon
carefull examination of the foregoing Duties, I find they Amount in
whole to Fourteen pound, And that upon the fourteenth day of Decr. [December]
current I delivered to mr. William Ross Collector of said Duties for the Shire
Aforesaid, An exact Duplicate of the Above Acct [Account] duly examined & compared
with the foregoing, which contained my Oath that the above lists
contained the Number of Carriages returned to me or were kept or
employed by the aforesaid Masters According to the best of my knowledge
or Information
William MacFarquhar Surveyor
Tain 22nd December 1787

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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