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Scottish Exchequer (Tax Records), Carriage tax - Volume 6 - Counties (see 'More info' for county details), E326/8/6

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[Page] 112

Survey of WHEEL CARRIAGE TAX. Continued
In Margin.
Elgin Shire 1789


Prooff
14 four Wheel Carriages @ £7.0.0 each is £98.0.0
7 two Wheel Carriages @ £3.10.0 each is £24.10.0 £122.10.0



I Patrick McDonald Surveyor Aforesaid do hereby Certify that Upon Carefull
Examination of the foregoing Rates And duties on Wheel Carriages I find they
Amtt [Amount] in whole to One hundred and twenty two pounds ten Shillings
Sterl [Sterling] And that I delivered to John Duff Esq Collector of Said taxes for
the County of Murry An exact duplicate of the Above actt [account]
duly examined And Compared which Contained my Oath that the
Several Inhabitants were duly Served with Requisitions and
assessment Made Up from the lists and answers now in my
possession Patrick McDonald Survyr [Surveyor]
Alexander Grant J.P. [Justice of the Peace]

Scottish Exchequer (Tax Records), Carriage tax - Volume 6 - Counties (see 'More info' for county details), E326/8/6

This volume contains information about carriage tax paid in the counties of Aberdeenshire, Argyll, Ayrshire, Banffshire, 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 1788-1789.

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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