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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] 27

Survey for the Shire of Caithness 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 Twenty four Pounds Ten shillings and
[that] upon 29 Septr. [September] 1788 I delivered to Mr. John Davidson Collector
of said Duties an exact Duplicate of the foregoing
[amount] which contained My Oath That Notices were left
[with] the several Masters & Mistresses or at their dwelling
[ houses] of the Dates annexed to their respective Names
[who] have been truly charged according with best of my
[belief] or judgement
Andrew Liddell Surveyor

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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