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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] 144

Survey for the Shire of Sutherland of the
Wheel Carriage Tax
from 5 April 1787 to 5 April 1788 by Andrew Liddell Surveyor

I Andrew Liddell Surveyor Do Certify that the foregoing Duties amount
in whole to Three Pounds Ten Shillings and That upon the 27 Septr 1788
I delivered to Mr Dugald Gilchrist Collector of said Duties an exact
Duplicate of the foregoing account which contained my Oath that
Notices were left with the Several Masters or Mistresses or at their
Dwelling houses of the Dates annexed to their respective Names to
have been truly charged according to the best of my Belief or
Judgement.
Andrew Liddell Surveyor.

Wheel Carr. [Carriage] Tax
Sutherland
Ending 5th April 1789

31

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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