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Scottish Exchequer (Tax Records), Carriage tax - Volume 9 - Counties (see 'More info' for county details), E326/8/9

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[Page] 140

(Additional Wheel Carriage Tax) for Wigton [shire]
Proof 11 Carriages at 15/- each £8.5.0
2 Carriages at £1.10.0 each £3.0.0
£11.5.0

I Anthony Macmillan Surveyor aforesaid do hereby certify That upon careful
[examination] of the Several foregoing rates & duties I find they amount [in whole]
to the sum of Eleven Pounds five Shillings Sterling; and that upon
the Eighteenth day of March Jaivy [one thousand seven hundred ] & ninety years I delivered to
Thomas Adair Writer to the Signet Collr. [Collector] of the said Duties for the
[Shire] aforesaid an exact Duplicate of the foregoing which contained [my]
oath that Reqns.[Requisitons] or notices were left with the Several foregoing
[persons] or at their dwelling places of the dates annexed to their respective
[names] that were to be charged with the sums hereby certified to be due [from them]
Anthony Macmillan

[Addl. Additional
Duties on Wheel Carriages]
[in the ] Shire of Wigton
[from] the 5th of April 1789
[to the] 5th of April 1790
£11.5.0
Exd [Examined]
30

Scottish Exchequer (Tax Records), Carriage tax - Volume 9 - Counties (see 'More info' for county details), E326/8/9

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 1789-1790.

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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