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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] 29

Survey of the Additional Rates & Duties on Wheel carriages
arisen is the Shire of Cromarty from 5th July 1789 to 5th Ap. [April] 1790
by John Barclay Assistant Surveyor
Additional Wheel Carriage Tax

I John Barclay Surveyor Aforesaid do hereby certify that upon
carefull examination of the foregoing Duties, I find they Amount
to Two pounds five Shillings, And that upon the tenth day of
December current, I Delivered to Mr. Walter Ross Collector of the 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 are the Number of Carriages returned to me
and were kept or employed by the different Masters According to the
best of my knowledge or information
Tain 21 Decr. [December]
1789
John Barclay Ast. [Assistant] Surveyor

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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