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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] 33
Survey of the Duty Arisen on Wheel Carriages in the Shire
of Cromarty from 5th April 1788 to 5th April 1789
by John Barclay Assistant Surveyor

I John Barclay Assistant Surveyor at present Do hereby certify
that upon carefull examination of the foregoing Duties
I find they amount in whole to Seventeen pounds, ten shillings
Str. [Sterling] And that upon the first day of December current I delivered
to Mr Walter Ross Collector of said duties for the Shire
aforesaid, An exact Duplicate of the Above Acct. [Account] duly examined
& compared with the foregoing which contained my Oath
that the Above list contained the number of Carriages kept or
imployed by the different Masters, According to the best of my
knowledge or Information
John Barclay Ass. [Assistant] Surveyor
Tain 5th Dec [December] 1788

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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