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 |
|---|---|---|---|---|---|
| 12 Sep 1787 | Kirkmahoe | ||||
| Robert Brown Esqr of Millhead | 1 | 1 | £7.0.0 | ||
| William Johnston of Garnsaloch | 1 | 1 | £7.0.0 | ||
| 2 | 2 | £14.0.0 | |||
| Dunscore | |||||
| Robert Ridle Esqr of Glenridle | 1 | 1 | £7.0.0 | ||
| William Couplan Esqr. of Colliston | 1 | 1 | £7.0.0 | ||
| 2 | 2 | £14.0.0 | |||
| Moffat | |||||
| James Rea Vintner Moffat | 2 | 2 | £14.0.0 | ||
| Collected parishes | |||||
| Longholm | 1 | 1 | £7.0.0 | ||
| Gratney | 1 | 1 | £7.0.0 | ||
| Kirkpatrick Fleeming | 1 | 1 | £3.10.0 | ||
| Hodom | 1 | 1 | £7.0.0 | ||
| Drysdail | 1 | 1 | £7.0.0 | ||
| Apelgarth | 2 | 2 | £14.0.0 | ||
| Country pt[part] of Lochmabon | 1 | 1 | £7.0.0 | ||
| Muswald | 1 | 1 | £3.10.0 | ||
| Country pt[part] of Dumfries | 1 | 1 | £7.0.0 | ||
| Tynwald | 1 | 1 | £3.10.0 | ||
| Kirkmahoe | 2 | 2 | £14.0.0 | ||
| Dunscore | 2 | 2 | £14.0.0 | ||
| Moffat | 2 | 2 | £14.0.0 | ||
| 17 | 3 | 14 | £108.10.0 | ||
| Sir William Maxwell B [Baronet] Kirkpatrick Fleeming Parish | 1 | 1 | £7.0.0 | ||
| 18 | 3 | 15 | £115.10.0 |
Transcribe other information
[Page] 40
Survey of the [Wheel Carriage Tax] in the Shire Continued
Proof 3 Wheel'd Carriages at £3.10.0 Each is £10.10.0
15 Wheel'd Carriages at £7.0.0 Each is £105.0.0
£115.10.0
Transcriber's notes
Figures for these two rows are mixed up - total was done but then extra duty was collected.
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).