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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] 37

David Hutcheson
Proof 7 @ £3.10.0 £24.10.0
14 @ 7 98.0.0
£122.10.0

I David Hutcheson Surveyor aforesaid Do hereby
Certify that upon Carefull Examination of the foregoing
Rates and Duties I find they amount in whole to
one hundred and twenty two pounds ten shillings
sterling And that upon the Date hereof I delivered
to Mr Thomas Ewing Collector of the said Duties for
the County aforesaid an exact Duplicate of the above
Account Duly examined & Compared with the
foregoing Which contained my Oath that notices
were left with the several Inhabitants at
their dwelling houses of the dates annexed to their
respective names that they were to be charged with
the Sums hereby certified to be due from them
David Hutcheson
Glasgow 28 December [Decr] 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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