Carriage tax, volume 16

Page Date Masters/mistresses names Actual # 2 wheel carriages 4 wheel carriages Private: one carriage Private: two carriages Private: three + carriages Duty 10% Transcribe other information Transcriber's notes
E326/8/16/1 Burgh Aberdeen
E326/8/16/1 10 Oct 1792 Mrs Leys 1 1 £8.0.0 £0.16.0
E326/8/16/1 Collector Sim 1 1 £3.10.0 £0.7.0
E326/8/16/1 15 Oct 1792 Peter Wilkie Hyrer 2 2 £14.0.0 £1.8.0
E326/8/16/1 17 Oct 1792 Mr Robieson Belmont Street 1 1 £8.0.0 £0.16.0
E326/8/16/1 Baillie Dingwall 1 1 £8.0.0 £0.16.0
E326/8/16/1 21 Oct 1792 John Adams Vintner 4 4 £28.0.0 £2.16.0
E326/8/16/1 Major Leslie 1 1 £8.0.0 £0.16.0
E326/8/16/1 Mr Russel Senr [Senior] of Old Deer 1 1 £8.0.0 £0.16.0
E326/8/16/1 George Duncan Post 3 3 £21.0.0 £2.2.0
E326/8/16/1 James Christie Hyrer 3 3 £21.0.0 £2.2.0
E326/8/16/1 George Duncan Mickle town 1 1 £7.0.0 £0.14.0
E326/8/16/1 19 1 13 5 £134.10.0 £13.9.0
E326/8/16/1 £13.9.0
E326/8/16/1 £147.19.0
E326/8/16/1 A Survey of the Rates and Duties Arisen with in the Burgh of Aberdeen from 5th April 1792 to the 5th April 1793 On WHEEL-CARRIAGE TAX. by Charles Farquharson Surveyor Proof 1 at £3.10.0 13 at £7.0.0 is £91.0.0 5 at £8.0.0 is £40.0.0 £134.10.0 10 P [Per] Cent £13.9.0 £147.9.0 [should be £147.18.0] I Charles Farquharson Surveyor aforesaid do Certify that upon carefull examination of the foregoing Rates and Duties they amount in whole to One hundered & forty seven pounds nineteen shillings Sterl [Sterling] and I make oath that the foregoing Inhabitants were duely Served with Requisitions and they were Charged in conformity to there Several returns now in my possession or according to my knowledge and belief that they were liable in the said Duties Charles Farquharson Surveyor Aberdeen 16 Jany [January] 1793 [16 Jan 1793] Sworn before George Auldjo J.P. [Justice of the Peace] William Copland Collector
E326/8/16/2 [Page] 2 Wheel Carriage Tax Aberdeen Burgh for one year To 5 April 1793
E326/8/16/3 28 Aug 1792 Sealy Bridges Innkr. [Innkeeper] 2 2 £14.0.0 £1.8.0
E326/8/16/3 2 2 £14.0.0 £1.8.0
E326/8/16/3 [Page] 3 Survey of the WHEEL-CARRIAGE TAX. in the Borough of Annan from 5 April 1792 to 5 April 1793 by William Laidlaw Surveyor Proof 2 Four Wheel Carriages Public @ £7.0.0 is £14.0.0 10 P [Per] Cent is £1.8.0 Total £15.8.0 Dumfries 12th Novemr [November] 1792 I William Laidlaw Assistant Surveyor aforesaid do hereby Certify that upon careful examination I find the foregoing duties amount to the Sum of Fifteen pounds eight shillings and that upon the Tenth day of November I delivered to Provost Andrew Johnstone Collector of the said duties an exact duplicate hereof which contained my oath that the preceding person was duly Served with a requisition and that he was charged agreeable to his return or according to my knowledge and belief that he was liable in the said duties William Laidlaw Robert Henderson JP [Justice of the Peace]
E326/8/16/4 [Page] 4 Survey of Wheel Carriage Tax Borough of Annan ending 5 April 1793 £15.8.0 GS [General Surveyor's] Office Exd. [Examined] Compd. [Compared] 2
E326/8/16/5 19 Jul 1792 Thomas Keay Vr. [Vintner] 1 1 £7.0.0 £0.14.0
E326/8/16/5 [Page] 5 Report of the WHEEL CARRIAGE TAX. in Anstruther for the year ending 5 April 1793 By Robert Dunbar Sur [Surveyor] I Robert Dunbar Surveyor aforesaid do Certify that this accot. [account] amounts to Seven pounds, fourteen Shillings And that on the ...... day of ............ I transmitted to Alexander Clark Collr. [Collector] an exact duplicate hereof Robert Dunbar Surveyor
E326/8/16/6 [Page] 6 Report Of the Wheel Carr. [Carriage] duty Anstruther Er [Easter] for the year ending 5 April 1793 GSO [General Surveyors Office] Exd GS [Examined General Surveyor] 3
E326/8/16/7 24 Jul 1792 William Feildan 2 2 £14.0.0 £1.8.0
E326/8/16/7 [Page] 7 A Survey of the Rates and Duties on Wheel Carriages in the Burgh of Arbroath for one year from 5th Apr. [April] 1792 To 5th Apr. [April] 1793 By Daniel Ross Survr. [Surveyor] I Daniel Ross Surveyor aforesaid Do hereby Certify that upon Carefull examination I find the foregoing Duties amount to fifteen Pound Eight Shillings Sterling and Deliverd to Mr. John Colvill Collr. [Collector] of the Said Duties an exact Duplicate of this Account which Contained my Oath that he was Serv'd with the Notice of the Date aforesaid and that he was to be Charged Conformabley to his Returns and from the Best Information I could procure Daniel Ross Survey. [Surveyor]
E326/8/16/8 [Page] 8 Arbroath Wheel Carraige Tax 1792 Exd GS [Examined General Surveyor] 4
E326/8/16/9 1792 Royal Burgh of Ayr
E326/8/16/9 24 Oct 1792 Mr. William Dunn Vintner 5 5 £35.0.0 £3.10.0
E326/8/16/9 Mr Andrew Cathcart Vintner 2 2 £14.0.0 £1.8.0
E326/8/16/9 27 Oct 1792 The Countess of Crawford 1 1 £8.0.0 £0.16.0
E326/8/16/9 Hugh Hamilton Esqr. Bellisle 1 1 £3.10.0 £0.7.0
E326/8/16/9 Total 9 1 7 1 £60.10.0 £6.1.0
E326/8/16/9 Royal Burgh of Ayr From 5th April 1792 to 5th April 1793 By Robert Aiken Surveyor [Page] 9 Prooff 1 Two Wheel Carriage £3.10.0 7 four Wheel public Carriages £49.0.0 1 four Wheel private Carriage £8.0.0 £60.10.0 10 pr. Ct [per Cent] thereon £6.1.0 £66.11.0 I Robert Aiken Surveyor aforesaid Do hereby Certify that upon careful Examination of the foregoing Rates & Duties I find they amount to Sixty pounds ten shillings Sterling which with six pounds one shilling Sterling being the ten per Cent duty thereon makes the whole amount to Sixty six pounds eleven Shillings Sterling and that upon the thirteenth day of December Currt. [Current] I delivered to Mr Thomas McClellan Collector of said Duties for said Burgh at his office an exact Duplicate of and Duly Examined and compared with the foregoing account which contained my Oath that Notifications were delivered or left of the dates foresaid and that the Rates and Duties charged in said account were just and true to the best of my skill and knowledge and to the best of my belief no person liable to be charged was omitted Robert Aiken
E326/8/16/10 [Page] 10 Survey of The Rates and Duties upon Wheel Carriages within the Royal Burgh of Ayr from 5th April 1792 to 5th April 1793 By Robert Aiken Surveyor 5 Exd Gs [Examined General Surveyor] Surveyor Generals Copy
E326/8/16/11 1792 George Robinson Esqr. 1 1 £8.0.0 £0.16.0
E326/8/16/11 James Ross Vintner 2 2 £14.0.0 £1.8.0
E326/8/16/11 James Dick Vintner 2 2 £14.0.0 £1.8.0
E326/8/16/11 Mrs Admiral Gordon 1 1 £8.0.0 £0.16.0
E326/8/16/11 William Leslie Esqr. 1 1 £8.0.0 £0.16.0
E326/8/16/11 James Duff Esqr. 1 1 £8.0.0 £0.16.0
E326/8/16/11 Lady Findlater 1 1 £8.0.0 £0.16.0
E326/8/16/11 Captain Hay 1 1 £8.0.0 £0.16.0
E326/8/16/11 Sir George Abercromby Bart. [Baronet] 1 1 £8.0.0 £0.16.0
E326/8/16/11 11 4 7 £84.0.0 £8.8.0
E326/8/16/11 [Page] 11 Banff Burgh Wheel Carriage Tax for one year To 5th April 1793 by Patrick McDonald Surveyor. James Anderson Collector Patrick McDonald Surveyor A True Copy for the Receiver General duly Compared by
E326/8/16/12 [Page] 12 Carriage Tax Banff Burgh To 5th April 1793 6
E326/8/16/13 10 Jul 1792 Thomas Gellis Esq 1 1 £8.0.0 £0.16.0
E326/8/16/13 John McGrigor 2 2 £14.0.0 £1.8.0
E326/8/16/13 3 2 1 £22.0.0 £2.4.0
E326/8/16/13 [Page] 13 A Survey of the Rates and Dutis on Wheel Carriages in the Burgh of Brichine for one year from the 5th Apr [April] 1792 to the 5th Apr [April] 1793 By Daniel Ross Surveyor I Daniel Ross Surveyor aforesaid Do hereby Certify That upon Carfull examination I find the foregoing Duties amount to twenty four Pound four Shillings Sterling and I Delivered to Mr David Erskine Collr [Collector] of the Said Duties an exact Duplicate of this Account which Contain'd [Contained] my Oath That the preceeding Inhabitants were served with Notices of the Date aforesaid and that they were to be Charged Conformably to there Returns from the Best Information I Could procure - Daniel Ross Survr [Surveyor]
E326/8/16/14 [Page] 14 Brechin Wheel Carriage Tax 1792 R [Ross] Exd [Examined] GS [General Surveyor] 7
E326/8/16/15 17 Aug 1792 Capt [Captain] Archibald Dow 1 1 £3.10.0 £0.7.0
E326/8/16/15 William H Charteris Esq 1 £3.10.0 £0.7.0
E326/8/16/15 2 2 £7.0.0 £0.14.0
E326/8/16/15 [Page] 15 Report of the WHEEL-CARRIAGE TAX. in Burntisland for the year ending 5 April 1793 By Robert Dunbar Survr. [Surveyor] I Robert Dunbar Surveyor aforesaid do here by certify that the above Account amounts to the Sum of Seven [pounds] fourteen Shillings, and that on the ... day of ........... I transmitted to John Hutcheson Collr. [Collector] an exact duplicate hereof with the usual formalities Robert Dunbar Surveyor
E326/8/16/15 Date omitted in statement by writer
E326/8/16/16 [Page] 16 Report of the wheel Carriage duty In Burntisland for the year 1793 8 Exd GS [Examined General Surveyor]
E326/8/16/17 1792 Cullen
E326/8/16/17 Mr. Alexander Ogilvie Vintner 1 1 £7.0.0 £0.14.0
E326/8/16/17 [Page] 17 A Survey of Wheel-Carriage Tax Arising in the Town of Cullen from the 5th Aprile 1792 to the 5th Aprile 1793 by Patrick Mcdonald Surv. [Surveyor] I Patrick Mcdonald Surveyor do hereby certify that upon careful Examination of the foregoing Rates and duties I find they Amount in whole to Seven pounds fourteen Shillings and that [requisitions] were left with the said A Ogilvie and the Assessment made [appraising] the list in my possession Patrick Mcdonald Survy. [Surveyor] Sworn before me at Nairn 24th Nov. [November] 1792 John Rose JP [Justice of the Peace] Mungo Rainie Collector
E326/8/16/18 [Page] 18 Wheel Carriage Tax Cullen 1792 ExGs [Examined General Surveyor] 9
E326/8/16/19 27 Jul 1792 Bartholomew Cockburn 1 1 £7.0.0 £0.14.0
E326/8/16/19 David Methven 2 2 £14.0.0 £1.8.0
E326/8/16/19 David Carnegie 1 1 £7.0.0 £0.14.0
E326/8/16/19 4 4 £28.0.0 £2.16.0
E326/8/16/19 £28.0.0
E326/8/16/19 £30.16.0
E326/8/16/19 [Page] 19 Report of the WHEEL-CARRIAGE TAX. in Cupar for the year ending 5 April 1793 By Robert Dunbar Sur [Surveyor] I Robert Dunbar Surveyor aforesaid do Certify that the above Account amounts to Thirty pounds Sixteen Shillings, And that on the ...... day of ............ I transmitted to Alexander Simpson Collr. [Collector] an exact duplicate hereof, which contained my oath in the usual manner Robert Dunbar Surveyor
E326/8/16/19 Date omitted in text by writer
E326/8/16/20 [Page] 20 Report of the Wheel Carriages in Cupar for the year ending 5 April 1793 GSO [General Surveyors Office] Exd. GS [Examined General Surveyor] 10
E326/8/16/21 1792 Burgh of Dumbarton
E326/8/16/21 10 Jul 1792 George Mcfarlan Vintner 2 2 £14.0.0 £1.8.0
E326/8/16/21 £1.8.0
E326/8/16/21 £15.8.0
E326/8/16/21 [Page] 21 By David Hutcheson Surveyor Survey in the Burgh of Dumbarton of the Wheel-Carriage Tax Ending 5 April 1793 2 Carriages @ £7.0.0 .... £14.0.0 10p. [per] Cent thereon £1.8.0 £15.8.0 I David Hutcheson Surveyor aforesaid do hereby certify that upon careful examination of the foregoing several rates and duties find they they amount in whole to the sum of Fifteen pounds and Eight shillings Sterling And I do farther certify that upon this day I delivered to Mr. John McAulay Writer in Dumbarton an exact duplicate of this account duly examined and compared with the foregoing and found to agree therewith which contained my oath that the said George Mcfarlan was duly served with a requisition of the date annexed to his name And that he was charged conform to my knowledge and belief that he was liable in said duty. David Hutcheson Glasgow 4th January 1793
E326/8/16/22 [Page] 22 Wheel Carr. [Carriage] Tax Dumbarton Burgh to 5th April 1793 ExGS [Examined General Surveyor] 11
E326/8/16/23 22 Jun 1792 Dr [Doctor] Gilchrist 1 1 £8.0.0 £0.16.0
E326/8/16/23 Mrs Walter Riddell 1 1 £8.0.0 £0.16.0
E326/8/16/23 Captain Hamilton 1 1 £8.0.0 £0.16.0
E326/8/16/23 Henry Clint Vintner 4 4 £28.0.0 £2.16.0
E326/8/16/23 John Harley Surgeon 1 1 £7.0.0 £0.14.0
E326/8/16/23 Thomas Dickson 1 1 £3.10.0 £0.7.0
E326/8/16/23 Henry Dickson Innkr [Innkeeper] 1 1 £7.0.0 £0.14.0
E326/8/16/23 Dr. [Doctor] Copland 1 1 £3.10.0 £0.7.0
E326/8/16/23 24 Jun 1792 Mrs McVitie Vintner 3 3 £21.0.0 £2.2.0
E326/8/16/23 Mrs Lowthian 1 1 £8.0.0 £0.16.0
E326/8/16/23 Dr. [Doctor] Babington 1 1 £3.10.0 £0.7.0
E326/8/16/23 Governor Irving 1 1 £8.0.0 £0.16.0
E326/8/16/23 [total] 17 3 9 5 £113.10.0 £11.7.0
E326/8/16/23 [Page] 23 Survey of the [Wheel-Carriage Tax] in the Borough of Dumfries from 5 April 1792 to 5 April 1793 by William Laidlaw Surveyor Proof 3 Two Wheel Carriages @ £3.10.0-- £10.10.0 9 Four Wheel Carriage Public @ £7.0.0-- £63.0.0 5 Four Wheel Carriage Private @ £8.0.0-- £40.0.0 [total]17-- £113.10.0 10 PCent [Percent]-- £11.7.0 Total-- £124.17.0 Dumfries 12th Nov 1792 I William Laidlaw Assistant Surveyor aforesaid do hereby Certify that upon careful Examination I find the foregoing Duties Amount to the sum of One hundred and Twenty four Pounds seventeen Shillings And that upon the Tenth day of Nov. [November] Current I delivered to Mr Francis Maxwell Collector of the said Duties an exact duplicate here of duly examined and compared which contained my Oath that the preceding Inhabitants were duly served with requisitions and that they were charged conform to their several returns or according to my knowledge and belief that they were liable in said Duties William Laidlaw Robert Henderson J.P. [Justice of the Peace]
E326/8/16/24 [Page] 24 Survey of Wheel Carriage Tax Borough of Dumfries ending the 5 April 1793 £124.17.0 GS Office Exd. [General Surveyor Office Examined ] Compd. [Compared] 12
E326/8/16/25 25 Jul 1792 John Lorimer vintr. [vintner] for Hyre 3 3 £21.0.0 £2.2.0
E326/8/16/25 James Fraser vintr. [vintner] for Hyre 1 1 £7.0.0 £0.14.0
E326/8/16/25 David Pringle brewer for Hyre 2 2 £7.0.0 £0.14.0
E326/8/16/25 6 2 4 £35.0.0 £3.10.0
E326/8/16/25 Proof 2 Carriages at £3.10.0 is £7.0.0
E326/8/16/25 Proof 4 Carriages at £7.0.0 is £28.0.0
E326/8/16/25 Sum is £35.0.0
E326/8/16/25 and 10 p.cent [per cent]on this is £3.10.0
E326/8/16/25 the amount is £38.10.0 Sterling
E326/8/16/25 Survey of the WHEEL-CARRIAGE TAX in the Royalty of Dunbar from the 5 April 1792 to 5th April 1793 by William Johnstone Srvyr. ]Surveyor] [Page] 25 I William Johnstone Surveyor aforesaid do hereby Certify that upon carefull exami: :nation I find the foregoing Duties amount to the sum of Thirty eight Pounds ten shill: :ings Sterling And that upon the 9th Octr. [October] 1792. I delivered to Patrick Halyburton Collector of said duties an exact duplicate of this Accompt duely examined & compared which contained my Oath that the foregoing Inhabitants were duely served with requisi: :tions and that they were charged according to the returns they made thereto. William Johnstone Surveyor
E326/8/16/26 [Page] 26 Survey of the Wheel Carriage Tax in the Royalty of Dunbar from 5 April 1792 to 5 April 1793 £38.10.0 Ster. [Sterling] Exmd. G S [Examined General Surveyor] 13
E326/8/16/27 27 Jun 1792 Sir Alexander Douglass Bart [Baronet] 1 1 £8.0.0 £0.16.0
E326/8/16/27 William Gordon 4 4 £28.0.0 £2.16.0
E326/8/16/27 James Stewart 2 2 £14.0.0 £1.8.0
E326/8/16/27 Total 7 6 1 £50.0.0 £5.0.0
E326/8/16/27 [Page] 27 P. [page] 1st A Survey of the WHEEL-CARRIAGE TAX in the Burgh of Dundee for One Year, from 5th Apr. [April] 1792 to 5 Apr. [April] 1793 By Daniel Ross Surveyor I Daneil Ross Surveyor aforesaid Do hereby Certify That upon Carefull examination I find the foregoing Duties amount to fifty and five Pound Sterling and Delivered to Mr James Dick Collr [Collector] of the said Duties an exact Duplicate of this Account which Contained my Oath that the preceeding Inhabitants wer Serv'd [Served] with Notices of Date aforesaid and that they were to be Charged Conformably to ther returns from the best Information I could procure Daniel Ross Surveyr [Surveyor]
E326/8/16/28 [Page] 28 Dundee Wheel Carriage Tax £55.0.0 Stg [Sterling] 1792 R [Ross] Exd [Examined] GS [General Surveyor] no proof 14
E326/8/16/29 1792
E326/8/16/29 10 Sep 1792 John Wilson Vn. [Vintner] 1 1 £7.0.0 £0.14.0
E326/8/16/29 Laurence Gibb 1 1 £3.10.0 £0.7.0
E326/8/16/29 2 1 1 £10.10.0 £1.1.0
E326/8/16/29 £10.10.0
E326/8/16/29 £11.11.0
E326/8/16/29 [Page] 29 Report of the Wheel-Carriage Tax in Dunfermline for the year ending 5 Apl. [April] 1793 by Robert Dunbar Survr. [Surveyor] I Robert Dunbar Surveyor aforesaid Certify that this account amounts to Eleven pounds eleven Shillings and that upon the ..... day of ..... I transmitted to David Wilson Collr. [Collector] an exact duplicate hereof containing my oath in the usual Manner Robert Sinclair Surveyor
E326/8/16/30 [Page] 30 Report of the Carriage Duty Dunfermline for the year ending 5 April 1793 GSO [General Surveyor Office] Exd GS [Examined General Surveyor] 15
E326/8/16/31 1792
E326/8/16/31 6 Jun 1792 Michael Henderson Phaetons for hyre 2 2 £7.0.0 £0.14.0
E326/8/16/31 John McKay Innkeeper Post Chaises 2 2 £14.0.0 £1.8.0
E326/8/16/31 7 Jun 1792 Dr. [Doctor] Alexander Hamilton 1 1 £8.0.0 £0.16.0
E326/8/16/31 Mr. McArthur Stewart 1 1 £8.0.0 £0.16.0
E326/8/16/31 John Davidson Writer 1 1 £8.0.0 £0.16.0
E326/8/16/31 Thomas Tod 1 1 £8.0.0 £0.16.0
E326/8/16/31 12 Jun 1792 John Gardiner Banker 1 1 £8.0.0 £0.16.0
E326/8/16/31 15 Jun 1792 Sir Stewart Threpland 1 1 £8.0.0 £0.16.0
E326/8/16/31 James Sym Esqr. Northfield 1 1 £8.0.0 £0.16.0
E326/8/16/31 16 Jun 1792 George Lees Hackney Coaches 2 2 £14.0.0 £1.8.0
E326/8/16/31 18 Jun 1792 John Bonar Painter Post Chaise 1 1 £7.0.0 £0.14.0
E326/8/16/31 Duncan Mcfarlane Innkeeper one Stage to Haddington & Two Post Chaises 3 3 £21.0.0 £2.2.0
E326/8/16/31 James Clark Farrier Hackney Coaches 9 9 £63.0.0 £6.6.0
E326/8/16/31 Alexander McLaurin Post Chaises 6 6 £42.0.0 £4.4.0
E326/8/16/31 20 Jun 1792 Walter Hogg Manr. [Manager] of British Linen Coy. [Company] 1 1 £3.10.0 £0.7.0
E326/8/16/31 26 Jun 1792 John Bennet Surgeon Blair Street 1 1 £8.0.0 £0.16.0
E326/8/16/31 James Pentland Stage Coach to Queensferry 1 1 £7.0.0 £0.14.0
E326/8/16/31 27 Jun 1792 John Lindsay Publican Cross Hackney Coaches 2 2 £14.0.0 £1.8.0
E326/8/16/31 Hugh Cameron Stage Coaches to Glasgow 1 1 £7.0.0 £0.14.0
E326/8/16/31 John Rae Surgeon 1 1 £8.0.0 £0.16.0
E326/8/16/31 2 Jul 1792 Robert Lason Innkeeper one Stage Coach to Glasgow and one Phaeton 2 1 1 £10.10.0 £1.1.0
E326/8/16/31 3 Jul 1792 Alexander Wood Surgeon 1 1 £8.0.0 £0.16.0
E326/8/16/31 Principal Robertsons College 1 1 £8.0.0 £0.16.0
E326/8/16/31 4 Jul 1792 John Ogg Stabler Post Chaises 2 2 £14.0.0 £1.8.0
E326/8/16/31 5 Jul 1792 Thomas Campbell Esqr. Argyle Square 1 1 £8.0.0 £0.16.0
E326/8/16/31 Lady Suttie 1 1 £8.0.0 £0.16.0
E326/8/16/31 Miss Home lodging at George Home Esqr. 1 1 £8.0.0 £0.16.0
E326/8/16/31 Solicitor General Brown Square 1 1 £8.0.0 £0.16.0
E326/8/16/31 Sir William Miller 1 1 £8.0.0 £0.16.0
E326/8/16/31 Robert Reid Stabler Cowgate one Hackney Coach, Two Post Chaises & Two Phaetons 5 2 3 £28.0.0 £2.16.0
E326/8/16/31 6 Jul 1792 John Gloag Mercht. [Merchant] Mercht. [Merchant] Street 1 1 £3.10.0 £0.7.0
E326/8/16/31 Thomas Archibald Stabler Fly to Peebles 1 1 £7.0.0 £0.14.0
E326/8/16/31 Carried forward 57 7 34 16 £390.10.0 £39.1.0
E326/8/16/31 [Page] 31 A Survey of the Wheel-Carriage Tax in the City of Edinburgh From 5th April 1792 to 5th April 1793 By Robert Maughan Surveyor Castle hill [written in the margin beside Dr Hamilton]
E326/8/16/32 1792 Brought forward 57 7 34 16 £390.10.0 £39.1.0
E326/8/16/32 James Hislop Stabler Grass Market Stage Coach to Queensferry 1 1 £7.0.0 £0.14.0
E326/8/16/32 7 Jul 1792 George Cuddie one Stage Coach to Glasgow & Two Post Chaises 3 3 £21.0.0 £2.2.0
E326/8/16/32 James Fisher Stabler Candle Mr. [Maker] Row Phaetons for hyre 2 2 £7.0.0 £0.14.0
E326/8/16/32 9 Jul 1792 William Smith West Register Street Two Funeral Coaches & 8 Post Chaises 10 10 £70.0.0 £7.0.0
E326/8/16/32 20 Jul 1792 John Hume Coach Mr. [Maker] 1 1 £8.0.0 £0.16.0
E326/8/16/32 Hume Cleghorn & Wilson 1 1 £8.0.0 £0.16.0
E326/8/16/32 John Cameron Princes Street one Stage Coach & one Diligence to Glasgow, one Stage Coach to Stirling & Two Post Chaises 5 5 £35.0.0 £3.10.0
E326/8/16/32 William Ainsley Saddler Hack. [Hackney] Coaches 2 2 £14.0.0 £1.8.0
E326/8/16/32 Thomas Elder Esqr. 1 1 £8.0.0 £0.16.0
E326/8/16/32 Andrew Mckenzie writer 1 1 £8.0.0 £0.16.0
E326/8/16/32 Cap. [Captain] Swindell 1 1 £8.0.0 £0.16.0
E326/8/16/32 Sir Alexander Ramsay 1 1 £8.0.0 £0.16.0
E326/8/16/32 John Grieve Esqr. 1 1 £8.0.0 £0.16.0
E326/8/16/32 John Leamonth 1 1 £8.0.0 £0.16.0
E326/8/16/32 Lord Swinton 1 1 £8.0.0 £0.16.0
E326/8/16/32 Mungo Campbell Esqr. 1 1 £8.0.0 £0.16.0
E326/8/16/32 11 Jul 1792 Mr. Clerk lodging with Lady Clerk Maxwell 1 1 £3.10.0 £0.7.0
E326/8/16/32 Dowr. [Dowager] Lady Elibank 1 1 £8.0.0 £0.16.0
E326/8/16/32 Honble. [Honourable] Mrs. Hamilton 1 1 £8.0.0 £0.16.0
E326/8/16/32 Honble. [Honourable] H. Erskine 1 1 £8.0.0 £0.16.0
E326/8/16/32 Sir Philip Ainsley 1 1 £8.0.0 £0.16.0
E326/8/16/32 John Skinner Mews Lane Post Chaise for hyre 1 1 £7.0.0 £0.14.0
E326/8/16/32 William Drysdale Two Mail Coaches, Two Diligences to Glasgow & Four Post Chaises 8 8 £56.0.0 £5.12.0
E326/8/16/32 12 Jul 1792 [Archibald or Alexander] Menzies St. Andrw. [Andrews] Street 1 1 £3.10.0 £0.7.0
E326/8/16/32 Dr. [Doctor] Andrew Hunter St. Andw. [Andrews] Square 1 1 £8.0.0 £0.16.0
E326/8/16/32 Lord Elliock 1 1 £8.0.0 £0.16.0
E326/8/16/32 Gilbert Innes Esqr. of Stow 1 1 £8.0.0 £0.16.0
E326/8/16/32 Lady Auchenleck 1 1 £8.0.0 £0.16.0
E326/8/16/32 Major Genl. [General] Campbell 1 1 £8.0.0 £0.16.0
E326/8/16/32 Lord Provost 1 1 £8.0.0 £0.16.0
E326/8/16/32 Carried forward 111 11 64 36 £774.10.0 £77.9.0
E326/8/16/32 [Page] 32 2
E326/8/16/32 please note - at this time there was also an Andrew McKenzie - writer
E326/8/16/33 1792 Brought forward 111 11 64 36 £774.10.0 £77.9.0
E326/8/16/33 Alexander Wight Advte. [Advocate] 1 1 £8.0.0 £0.16.0
E326/8/16/33 Lord Ankerville 1 1 £8.0.0 £0.16.0
E326/8/16/33 Earl of Aboyne 1 1 £8.0.0 £0.16.0
E326/8/16/33 Mrs. Campbell of Saddel 1 1 £8.0.0 £0.16.0
E326/8/16/33 William Dumbreck Post Chaises 2 2 £14.0.0 £1.8.0
E326/8/16/33 Countess of Dalhousie 1 1 £8.0.0 £0.16.0
E326/8/16/33 Allan Mcdougall writer 1 1 £8.0.0 £0.16.0
E326/8/16/33 David Stuart Banker Queen St. [Street] 1 1 £8.0.0 £0.16.0
E326/8/16/33 Lady Hunter Blair 1 1 £8.0.0 £0.16.0
E326/8/16/33 Robert Belches Esqr. 1 1 £8.0.0 £0.16.0
E326/8/16/33 Col. [Colonel] Adam Livingston 1 1 £8.0.0 £0.16.0
E326/8/16/33 Miss Hamiltons 1 1 £8.0.0 £0.16.0
E326/8/16/33 Andrew Walker Esqr. 1 1 £8.0.0 £0.16.0
E326/8/16/33 John Mill Esqr. of Fearn 1 1 £8.0.0 £0.16.0
E326/8/16/33 13 Jul 1792 Mr. Francis Buchan Sydserf 1 1 £8.0.0 £0.16.0
E326/8/16/33 Mrs Cuming 1 1 £8.0.0 £0.16.0
E326/8/16/33 Cap. [Captain] Brown 1 1 £8.0.0 £0.16.0
E326/8/16/33 William Tait Advte. [Advocate] 1 1 £8.0.0 £0.16.0
E326/8/16/33 Miss Innes lodging wt. [with] George Robinson writer 1 1 £8.0.0 £0.16.0
E326/8/16/33 17 Jul 1792 Robert Cay Advte. [Advocate] George Street 1 1 £8.0.0 £0.16.0
E326/8/16/33 Lady Sinclair of Murkle 1 1 £8.0.0 £0.16.0
E326/8/16/33 18 Jul 1792 Robert Graham Esqr. 1 1 £3.10.0 £0.7.0
E326/8/16/33 Lady Christian Graham 1 1 £8.0.0 £0.16.0
E326/8/16/33 Sir William Forbes 2 1 1 £17.0.0 £1.14.0
E326/8/16/33 Mr. Samuel Anderson 1 1 £8.0.0 £0.16.0
E326/8/16/33 Mrs. Major Sands 1 1 £8.0.0 £0.16.0
E326/8/16/33 Col. [Colonel] McLeod of McLeod 2 1 1 £17.0.0 £1.14.0
E326/8/16/33 Mrs Baron Mure 1 1 £8.0.0 £0.16.0
E326/8/16/33 Mrs. Spiers of Elderside 1 1 £8.0.0 £0.16.0
E326/8/16/33 Alexander Houston Esqr. 1 1 £8.0.0 £0.16.0
E326/8/16/33 Lt. Col. [Lieutenant Colonel] Maxwell 1 1 £8.0.0 £0.16.0
E326/8/16/33 Earl of Balcarres 1 1 £8.0.0 £0.16.0
E326/8/16/33 Lt. Genl. [Lieutenant General] Horn Elphinston 1 1 £8.0.0 £0.16.0
E326/8/16/33 Mr Robertson Scott Advte. [Advocate] 1 1 £8.0.0 £0.16.0
E326/8/16/33 Mrs. Fothringham 1 1 £8.0.0 £0.16.0
E326/8/16/33 Genl. [General] Grame 1 1 £8.0.0 £0.16.0
E326/8/16/33 Misses Ord 1 1 £8.0.0 £0.16.0
E326/8/16/33 Mr. John Campbell 1 1 £8.0.0 £0.16.0
E326/8/16/33 Lady Hopes 1 1 £8.0.0 £0.16.0
E326/8/16/33 Miss Robertson 1 1 £8.0.0 £0.16.0
E326/8/16/33 Carried forward 154 12 66 74 2 £1114.0.0 £111.8.0
E326/8/16/33 [Page] 33 3 Wheel-Carriage Tax
E326/8/16/34 1792 Brought forward 154 12 66 74 2 £1114.0.0 £111.8.0
E326/8/16/34 Col. [Colonel] Dalrymple of Fordel 1 1 £8.0.0 £0.16.0
E326/8/16/34 Mrs. Dundas of Arniston 1 1 £8.0.0 £0.16.0
E326/8/16/34 John Anderson writer 1 1 £8.0.0 £0.16.0
E326/8/16/34 James Walker writer 1 1 £8.0.0 £0.16.0
E326/8/16/34 19 Jul 1792 Mrs. Millar 1 1 £8.0.0 £0.16.0
E326/8/16/34 Mrs. Mckay 1 1 £8.0.0 £0.16.0
E326/8/16/34 Malcolm Gibson Rose Street Post Chaise for hyre 1 1 £7.0.0 £0.14.0
E326/8/16/34 20 Jul 1792 Hugh Corrie writer Hanover Street 1 1 £3.10.0 £0.7.0
E326/8/16/34 John Home Esqr. of Kilduff 1 1 £8.0.0 £0.16.0
E326/8/16/34 Sir Michael Malcolm Fredk. [Frederick] Street 1 1 £8.0.0 £0.16.0
E326/8/16/34 21 Jul 1792 Robert Sinclair Esqr. 1 1 £8.0.0 £0.16.0
E326/8/16/34 Total 165 13 67 83 2 £1196.10.0 £119.13.0
E326/8/16/34 Proof
E326/8/16/34 13 Carriages with 2 Wheels Each £3.10.0 £45.10.0
E326/8/16/34 67 Carriages with 4 Wheels for hyre £7.0.0 £469.0.0
E326/8/16/34 83 Carriages with 4 Wheels for private use £8.0.0 £664.0.0
E326/8/16/34 2 Carriages with 4 Wheels for private use £9.0.0 £18.0.0
E326/8/16/34 1196.10.0
E326/8/16/34 £1196.10.0 at the Rate of £10 p [per] Cent £119.13.0
E326/8/16/34 Total £1316.3.0
E326/8/16/34 [Page] 34 4 Wheel-Carriage Tax I Robert Maughan Surveyor do hereby Certify that upon careful examination of the foreging Rates and Duties I find they Amount in whole to One thousand three Hundred and sixteen Pounds Three Shillings Sterling and that upon the 5th day of Janry. [January] 1793 I delivered to Messrs. [Messers] George and Daniel McQueen Collectors of the said Duties in [the] City of Edinburgh, an exact duplicate of the foregoing Account [duly] examined and Compared which contained my oath that requisitions were left with the several Inhabitants or at their Dwelling house of the Dates annexed to their respective names Robert Maughan Surveor
E326/8/16/35 [Page] 35 Blank page
E326/8/16/36 [Page] 36 City of Edinburgh 4 & 2 Wheel Carriage Tax From 1792 to 1793 Tax Officer Duplicate Delivered 7th Jan.[January] 1793 £1316.3.0 16
E326/8/16/37 1792 Elgin
E326/8/16/37 Mr Andrew Peary Vintner 2 2 £14.0.0 £1.8.0
E326/8/16/37 [Page] 37 A Survey of Wheel Carriage Tax Arising in the Town of Elgin from the 5th April 1792 to the 5th April 1793 By Patrick McDonald Surveyor Prooff 2 Carriages at £7.0.0 each is £14.0.0 Ten per Cent on £14.0.0 is £1.8.0 Total Amount £15.8.0 I Patrick McDonald Surveyor do hereby certify that upon careful examination of the foregoing Rates and Duties I find they Amount in whole to Fifteen pounds eight shillings Str. [Sterling] and that I delivered to James Duffas Collector of said Duties for the Town of Elgin an exact Duplicate of the Above Acct. [Account] duly examined and compared which contained my Oath that requisitions were left with the several Inhabitants at their dwelling Houses Sworn before me at Nairn 24th Novr. [November] 1792 Patrick McDonald Surveyor John Rose JP [Justice of the Peace] Total Amount of the foregoing Survey £15.8.0
E326/8/16/38 [Page] 38 Wheel Carriage Tax Town of Elgin 1792 Exd. GS [Examined General Surveyor] 17
E326/8/16/39 7 July 1792 William Munro Vintr [Vintner] 1 1 £7.0.0 £0.14.0
E326/8/16/39 [Page]39 A Survey of the Rates and Duties on Wheel Carriage in the Burgh of Forfar for one year from 5th Apl [April] 1792 to the 5th Apl [April] 1793 By Daniel Ross Surveyor I Daniel Ross Surveyor a foresaid Do hereby Certify That upon Carefully examination I find the foregoing Duties amount to Seven pound forteen Shillings Sterling and I Deliver.d [Delivered] to Mr Andrew Suttie Collr [Collector] of the Said Duties an exact Duplicate of this Acct [Account] which Contained my Oath that he was Servd [Served] with the Notice of the Date aforesaid and that he was to be Charged Conformably to his Return and from the Best Information I Could procure Daniel Ross Surveyor
E326/8/16/40 [Page] 40 Forfar Wheel Carriage Tax 1792 R [Ross] Exd [Examined] GS [General Surveyor] 18
E326/8/16/40 The initial under "Wheel Carriage Tax" is probably R for Ross.
E326/8/16/41 1792 Forres
E326/8/16/41 Mr Emslie Vintner 1 1 £7.0.0 £0.14.0
E326/8/16/41 Mr Watson 1 1 £7.0.0 £0.14.0
E326/8/16/41 A. P. [Alexander Penrose] Cumming Esqr. 1 1 £8.0.0 £0.16.0
E326/8/16/41 3 2 1 £22.0.0 £2.4.0
E326/8/16/41 [Page] 41 A Survey of Wheel Carriage Tax Arising in the Town of Forres from the 5th April 1792 to the 5th April 1793 By Patrick McDonald Surveyor Prooff 2 Publick Carriages at £7.0.0 each £14.0.0 Duty on Carriages £24.4.0 1 Private Carriage at £8.0.0 each £8.0.0 Ten Per Cent included £22.0.0 Ten Per Cent on £22.0.0 £2.4.0 Total Amount £24.4.0 I Patrick McDonald Survy. [Surveyor] do hereby certify that upon careful examination of the foregoing rates and duties I find they Amount to twenty four pounds four shillings and that I delivered Thomas Eddie Collector of said duty in the Town of Forres an exact duplicate of the Above Acct. [Account] duly examined and compard which containd My Oath that Requisitions were left with the Several Inhabitants or at their dwelling houses and the assessment made up from the lists and inform [information] in my possession Patrick McDonald Sworn before me at Nairn 24 Nov. [November]1792 John Rose JP [Justice of the Peace]
E326/8/16/42 [Page] 42 Wheel Carriage Tax Forres 1792 Exd pr GS [Examined Per General Surveyor] 19
E326/8/16/43 [page] 43 Glasgow Survey 1792
E326/8/16/44 [page] 44 Blank page
E326/8/16/45 1792 1st and 2nd Divisions Nill
E326/8/16/45 3rd Division
E326/8/16/45 .. Aug 1792 John Marshall Vintner high street 2 2 £7.0.0 £0.14.0
E326/8/16/45 4th and 5th Divisions Nill
E326/8/16/45 6th Division
E326/8/16/45 Gallowgate Northside from Cross to Bridge
E326/8/16/45 1 Sep 1792 Archibald & William Coats 1 1 £3.10.0 £0.7.0
E326/8/16/45 John Buchanan 2 2 £14.0.0 £1.8.0
E326/8/16/45 Hugh McIndoe 1 1 £7.0.0 £0.14.0
E326/8/16/45 4 1 3 £24.10.0 £2.9.0
E326/8/16/45 7th Division Nill
E326/8/16/45 8th Division
E326/8/16/45 5 Sep 1792 Gallowgate Southside from Cross to Bridge
E326/8/16/45 Archibald Patton Vintner 1 1 £7.0.0 £0.14.0
E326/8/16/45 John Sword Mercht. [Merchant] 1 1 £3.10.0 £0.7.0
E326/8/16/45 2 1 1 £10.10.0 £1.1.0
E326/8/16/45 9th Division
E326/8/16/45 Gallowgate Southside from Bridge to Charlotte Street with Charlotte Street
E326/8/16/45 5 Sep 1792 Charles Howat Chaise setter 1 1 £7.0.0 £0.14.0
E326/8/16/45 6 Sep 1792 Robert McNair Mercht. [Merchant] Charlotte Street 1 1 £3.10.0 £0.7.0
E326/8/16/45 6 Sep 1792 David Dale Merchant Charlotte Sttreet 1 1 £8.0.0 £0.16.0
E326/8/16/45 3 1 1 1 £18.10.0 £1.17.0
E326/8/16/45 10th Division
E326/8/16/45 6 Sep 1792 Robert Struthers Brewer Gallowagte 1 1 £3.10.0 £0.7.0
E326/8/16/45 11 Division
E326/8/16/45 Tronegate Northside from Cross to Canderige with Candlerigs
E326/8/16/45 7 Sep 1792 Robert Provan Vintner 3 3 £21.0.0 £2.2.0
E326/8/16/45 John Cuddie Grocer 2 2 £14.0.0 £1.8.0
E326/8/16/45 Andrew Dunbar Vintner 5 5 £35.0.0 £3.10.0
E326/8/16/45 10 10 £70.0.0 £7.0.0
E326/8/16/45 12 Division
E326/8/16/45 Newtown in Ramshorn Grounds
E326/8/16/45 22 Sep 1792 John Pattison Mercht. [Merchant] George Street 1 1 £3.10.0 £0.7.0
E326/8/16/45 24 Sep 1792 George Bell Mason Frederick Street 1 1 £3.10.0 £0.7.0
E326/8/16/45 2 2 £7.0.0 £0.14.0
E326/8/16/45 [Page] 45 A Survey of the Wheel-Carriage Tax in the Burgh of Glasgow from 5th April 1792 to 5th April 1793 by George Storie Surveyor
E326/8/16/46 1792 13th Division
E326/8/16/46 Tronegate & Argyle Street from Candlerigs to Miller Street with Hutcheson Street
E326/8/16/46 7 Sep 1792 Henry Hemming Vintner 3 3 £21.0.0 £2.2.0
E326/8/16/46 8 Sep 1792 David Todd Mercht. [Merchant] 1 1 £3.10.0 £0.7.0
E326/8/16/46 8 Sep 1792 Thomas Durie Vintner 6 6 £42.0.0 £4.4.0
E326/8/16/46 10 1 9 £66.10.0 £6.13.0
E326/8/16/46 14th Division
E326/8/16/46 Argyle Street Northside from Miller street with Miller, Queen & Buchanan Steets
E326/8/16/46 10 Sep 1792 Archibald McCreadie Miller street 1 1 £3.10.0 £0.7.0
E326/8/16/46 Mrs. Barns Miller Street 1 1 £8.0.0 £0.16.0
E326/8/16/46 Robert Dunmore Miller street 1 1 £8.0.0 £0.16.0
E326/8/16/46 Gilbert Hamilton Queen street 1 1 £3.10.0 £0.7.0
E326/8/16/46 James McDowall Buchanan Street 1 1 £8.0.0 £0.16.0
E326/8/16/46 5 2 3 £31.0.0 £3.2.0
E326/8/16/46 15th Division
E326/8/16/46 Argyle Street Southside from Jamacia to Maxwell Street with S. [South] Enoch & Maxl. [Maxwell] Streets
E326/8/16/46 10 Sep 1792 George Murdoch Esq. 1 1 £8.0.0 £0.16.0
E326/8/16/46 16 Division
E326/8/16/46 Argyle Street Southside from Maxwell Street to Stockwell
E326/8/16/46 13 Sep 1792 William Shortridge Mercht [Merchant] 1 1 £8.0.0 £0.16.0
E326/8/16/46 17th Division
E326/8/16/46 Stockwell both sides
E326/8/16/46 15 Sep 1792 Thomas Cockburn Vintner 2 2 £14.0.0 £1.8.0
E326/8/16/46 John Grier Chaise setter 2 2 £14.0.0 £1.8.0
E326/8/16/46 William & Walter Gow Chaise setter 1 1 £3.10.0 £0.7.0
E326/8/16/46 5 1 4 £31.10.0 £3.3.0
E326/8/16/46 18th Division Nill
E326/8/16/46 19th Division
E326/8/16/46 Haig street West side to foot and from foot East side to Princes Street
E326/8/16/46 8 [Dec] 1792 William Gardner Vintner 7 2 5 £42.0.0 £4.4.0
E326/8/16/46 20 Division
E326/8/16/46 Tronegate Southside to King street with Princes Street
E326/8/16/46 2 Sep 1792 Walter McFarlane Chaise setter 3 3 £21.0.0 £2.2.0
E326/8/16/46 [Page] 46 2nd Wheel-carriage Tax
E326/8/16/47 21st Division
E326/8/16/47 Salt Market West side to the foot
E326/8/16/47 3 Oct 1792 James Robertson Book seller 1 1 £3.10.0 £0.7.0
E326/8/16/47 22nd Division
E326/8/16/47 Salt Market East side with St. Enochs square
E326/8/16/47 18 Oct 1792 John Buchanan Hatter 1 1 £8.0.0 £0.16.0
E326/8/16/47 William Anderson Tanner 1 1 £3.10.0 £0.7.0
E326/8/16/47 2 1 1 £11.10.0 £1.3.0
E326/8/16/47 23rd Division
E326/8/16/47 Bridgegate both side with Goose dubs
E326/8/16/47 12 Nov 1792 Miss Coulter 1 1 £8.0.0 £0.16.0
E326/8/16/47 24 Division
E326/8/16/47 Clyde Street,Broomielaw, Jamaica Street Etc.
E326/8/16/47 14 Nov 1792 Mrs. Buchanan Spittal 1 1 £3.10.0 £0.7.0
E326/8/16/47 John Hamilton Chaise setter 1 1 £3.10.0 £0.7.0
E326/8/16/47 15 Nov 1792 James Monteith Surgeon 1 1 £3.10.0 £0.7.0
E326/8/16/47 3 3 £10.10.0 £1.1.0
E326/8/16/47 A List of the Wheel Carriages in Glasgow for the Year preceeding 5th April 1792
E326/8/16/47 Page 1st Division 3rd 2 2 £7.0.0 £0.14.0
E326/8/16/47 Page 1st Division 6 4 1 3 £24.10.0 £2.9.0
E326/8/16/47 Page 1st Division 8 2 1 1 £10.10.0 £1.1.0
E326/8/16/47 Page 1st Division 9 3 1 1 1 £18.10.0 £1.17.0
E326/8/16/47 Page 1st Division 10 1 1 £3.10.0 £0.7.0
E326/8/16/47 Page 1st Division 11 10 10 £70.0.0 £7.0.0
E326/8/16/47 Page 1st Division 12 2 2 £7.0.0 £0.14.0
E326/8/16/47 Page 2nd Division 13 10 1 9 £66.10.0 £6.13.0
E326/8/16/47 Page 2nd Division 14 5 2 3 £31.0.0 £3.2.0
E326/8/16/47 Page 2nd Division 15 1 1 £8.0.0 £0.16.0
E326/8/16/47 Page 2nd Division 16 1 1 £8.0.0 £0.16.0
E326/8/16/47 Page 2nd Division 17 5 1 4 £31.10.0 £3.3.0
E326/8/16/47 Page 2nd Division 19 7 2 5 £42.0.0 £4.4.0
E326/8/16/47 Page 2nd Division 20 3 3 £21.0.0 £2.2.0
E326/8/16/47 Page 3rd Division 21 1 1 £3.10.0 £0.7.0
E326/8/16/47 Page 3rd Division 22 2 1 1 £11.10.0 £1.3.0
E326/8/16/47 Page 3rd Division 25 1 1 £8.0.0 £0.16.0
E326/8/16/47 Page 3rd Division 24 3 3 £10.10.0 £1.1.0
E326/8/16/47 63 19 36 8 £382.10.0 £38.5.0
E326/8/16/47 19 Carriages at £3.10.0 £66.10.0 £6.13.0
E326/8/16/47 36 Carriages at £7.0.0 £287.0.0 £25.4.0
E326/8/16/47 8 Carriages at £8.0.0 £64.0.0 £6.8.0
E326/8/16/47 63 Carriages £382.10.0 £38.5.0
E326/8/16/47 10 p. [per] Cent thereon £38.5.0
E326/8/16/47 £420.15.0
E326/8/16/47 [Page] 47 3rd Wheel-Carriage Tax
E326/8/16/48 [Page] 48 £420.15.0 I George Storie Surveyor aforesaid do hereby Certify that upon careful [examination] of the foregoing Rates and Duties find they amount in whole to the Sum of Four hundred and Twenty pounds fifteen Shillings Sterling and that this day I delivered [to] John Carlile Collector of these duties an exact duplicate of this Account duly [examined] and compared which contained my Oath that the foregoing Inhabitants were served with Notices or Requisitions of the dates annexed to their names and that they were charged according to their Returns or my knowledge and belief that they were liable in said duties Glasgow 24th of December 1792 George Storie Surveyor
E326/8/16/49 [Page] 49 Blank page
E326/8/16/50 [Page] 50 Wheel Carr. [Carriage] Tax Glasgow for one year To 5th Apl. [April] 1793 20
E326/8/16/51 30 Jul 1792 Mrs Fairbairn vintr. [vintner] for Hyre 3 3 £21.0.0 £2.2.0
E326/8/16/51 Robert Roughead vintner for Hyre 1 1 £7.0.0 £0.14.0
E326/8/16/51 Dr. [Doctor] Richard Sommers 1 1 £8.0.0 £0.16.0
E326/8/16/51 John Clerk vintr. [vintner] for Hyre 3 3 £21.0.0 £2.2.0
E326/8/16/51 8 7 1 £57.0.0 £5.14.0
E326/8/16/51 Proof 7 Carriages at £7.0.0 is £49.0.0
E326/8/16/51 Proof 1 Carriages at £8.0.0 is £8.0.0
E326/8/16/51 the sum is £57.0.0
E326/8/16/51 and 10 p.cent. [per cent] on this sum is £5.14.0
E326/8/16/51 the amount is £62.14.0 Sterling
E326/8/16/51 Survey of the WHEEL-CARRIAGE TAX in the Royalty of Haddington from the 5 April 1792 to the 5 April 1793 by William Johnstone Surveyor [Page] 51 I William Johnstone Surveyor aforesaid do hereby certify that upon carefull exami: :nation I find the foregoing Duties amount to the sum of Sixty Two Pounds fourteen shillings Sterling and that upon the 11 Octr. [October] 1792 I delivered to John Carfrae collector of these duties an exact duplicate of this Accompt duely examined & compared which contained my Oath that the foregoing Inhabitants were duely served with Requisitions of the above date and that they were charged according to the answers they made thereto Or according to my knowledge & belief that they were liable in said duties. William Johnstone Surveyor
E326/8/16/52 [Page] 52 Survey of the Wheel Carriage Tax in the Royalty of Haddington from 5 April 1792 to 5 April 1793 £62.14.0......Sterling Exd. GS [Examined General Surveyor] 21
E326/8/16/53 .. Sep 1792 Alexander Marquies Vintner 1 1 £7.0.0 £0.14.0
E326/8/16/53 Provost James Campbell 1 1 £3.10.0 £0.7.0
E326/8/16/53 Humphry Graham Esqr. 1 1 £3.10.0 £0.7.0
E326/8/16/53 3 2 1 £14.0.0 £1.8.0
E326/8/16/53 Proof
E326/8/16/53 1 Carriage at £7.0.0 £7.0.0
E326/8/16/53 2 Carriages @ £3.10.0 Each £7.0.0
E326/8/16/53 £14.0.0
E326/8/16/53 10 p. [per] Cent on £14.0.0 duty £1.8.0
E326/8/16/53 [Page] 53 Report Survey Wheel-Carriage Tax Inveraray for the year ending the 5th April3 1793 By Duncan McNuier Surveyor Duncan MacNuier
E326/8/16/54 [Page] 54 Survey Wheel Carriage Tax Inveraray ExGs [Examined General Surveyor] 22
E326/8/16/55 1792 Royal Burgh of Irvine £ £
E326/8/16/55 20-21 Sep 1792 John Bryan Vintner 1 1 £7.0.0 £0.14.0
E326/8/16/55 Alexander Watt Vintner 2 2 £14.0.0 £1.08.0
E326/8/16/55 The Honble[Honourable] Patrick Boyle 1 1 £8.0.0 £0.16.0
E326/8/16/55 Total 4 3 1 £29.0.0 £2.18.0
E326/8/16/55 [Page] 55 Royal Burgh of Irvine WHEEL-CARRIAGE TAX From 5th April 1792 to 5th April 1793 By Robert Aiken Surveyor Prooff 3-4 Wheel public Carriages £7.0.0 each £21.00.0 1-4 Wheel private Carriage £8.00.0 £29.00.0 10 per Cent thereon £2.18.0 Total by Prooff £31.18.0 I Robert Aiken Surveyor aforesaid Do hereby Certify that upon careful Examination of the foregoing Rates and Duties I find that they amount to Twenty nine pounds Sterling which with ten per Cent thereon being Two pounds Eighteen shillings Sterling makes the whole amount to be Thirty one pounds Eighteen Shillings Sterling and that upon the Twelfth day of December Current delivered to Mr John Watt Collector of the Said Taxes for said Burgh at his office an exact duplicate of and duly examined and compared with the foregoing account which contained my oath that notifications were delivered or left of the dates foresaid and that the rates and Duties therein charged were just and true to the best of my skill and knowledge, and to the best of my belief no person liable to be charged was omitted. Robert Aiken
E326/8/16/55 The month in which the survey was done is unclear. In the Proof section the part which states that Notifications were left, the word in brackets should probably be "rates" but definitely looks like "dates"
E326/8/16/56 [Page] 56 Survey of The Rates and Duties upon Wheel Carriages within the Royal Burgh of Irvine from 5 April 1792 to 5 April 1793 By Robert Aiken Surveyor. Exd GS [Examined General Surveyor] Surveyor General's Copy 23
E326/8/16/57 The Burgh of Jedburgh
E326/8/16/57 30 Jun 1792 Adam Scott Vintner in Jedburgh 1 1 £7.0.0 £0.14.0
E326/8/16/57 [Page] 57 A Survey of the Wheel-Carriage Tax in the Burgh of Jedburgh from the 5 of Aprile 1792 to the 5 of Aprile 1793 By William Brunton Surveyor Proof One Carriage @ £7.0.0 is £7.0.0 £7.0.0 @ Ten per cent £0.14.0 £7.14.0 I William Brunton Surveyor aforesaid to hereby certify that upon carefull examination I find the above duties amount to the Sum Seven Pounds Fourteen Shillings and that upon the thirteen day of Octbr. [October] 1792 I delivered to James Black Collector of said duties for the Burgh aforesaid an exact duplicate of the above which containd my Oath that the preceeding inhabitants were duly served with Requisitions of the dates foresaid desiring them with fourteen days to deliver or cause to be delivered to me upon calling for that purpose an attested list of all the Servants Horses and Carriages used and employed by them from the 5 of April 1792 to the 5 April 1793 as well as an acount of what Servants Horses and Carriages they might use and employ any where Else and that the forgoing Report was made up from their Several attested lists or returns to me from he best information I could procure of from my own Certain knowledge of their respective Establishments William Brunton
E326/8/16/58 [Page] 58 A Survey of the Wheel Carriage Tax in the Burgh of Jedburgh from the 5 of April 1792 to the 5 April 1793 ExGs [Examined General Surveyor] 24
E326/8/16/59 10 Jul 1792 William Moyes 1 1 £7.0.0 £0.14.0
E326/8/16/59 William Skinner Vn. [Vintner] 2 2 £14.0.0 £1.8.0
E326/8/16/59 James Rutherford 1 1 £3.10.0 £0.7.0
E326/8/16/59 David Moffat Vr. [Vintner] 2 2 £14.0.0 £1.8.0
E326/8/16/59 William Wright Vr. [Vintner] 2 2 £14.0.0 £1.8.0
E326/8/16/59 8 1 7 £52.10.0 £5.5.0
E326/8/16/59 £52.10.0
E326/8/16/59 £57.15.0
E326/8/16/59 [Page] 59 Report of the Wheel-Carriage Tax in Kinghorn for the year ending 5 Apl. [April] 1793 by Robert Dunbar [Survr.] Surveyor Proof 1 Carr. [Carriage] @ £3.10.0 ..... £3.10.0 7 Carriages @ £7.0.0 .............. £49.0.0 £52.10.0 10 per cent.. £5.5.0 £57.15.0 I Robert Dunbar Surveyor aforesaid Certify that this accot. [account] amounts to Fifty Seven pounds fifteen shillings and that upon the ..... day of ..... I transmitted to John Hutton Collr. [Collector] an exact duplicate thereof, containing my oath in the usual Manner Robert Dunbar Surveyor
E326/8/16/60 [Page] 60 Report of the Wheel Carriage duty Kinghorn ending 5 April 1793 GSO [General Survey Office] ExGS [Examined General Surveyor] 25
E326/8/16/61 1792
E326/8/16/61 11 Jul 1792 Mrs. Christie Vn. [Vintner] 1 1 £7.0.0 £0.14.0
E326/8/16/61 12 Jul 1792 Andrew Cowan Esq. 1 1 £8.0.0 £0.16.0
E326/8/16/61 James Townshend Oswald Esq 1 1 £8.0.0 £0.16.0
E326/8/16/61 John Wilson Vn. [Vintner] 1 1 £7.0.0 £0.14.0
E326/8/16/61 Alexander Wilson Junr. [Junior] Vn. [Vintner] 1 1 £7.0.0 £0.14.0
E326/8/16/61 Thomas Meldrum Vintner 1 1 £7.0.0 £0.14.0
E326/8/16/61 6 4 2 £44.0.0 £4.8.0
E326/8/16/61 [Page] 61 Report of the Wheel-Carriage Tax in Kirkaldie for the year ending 5th April 1793 by Robert Dunbar Surveyor Proof 4 Carr. [Carriages] at £7.0.0 ..... £28.0.0 2 Carr. [Carriages] @ £8.0.0 ..... £16.0.0 £44.0.0 10 per Cent ..... £4.8.0 £48.8.0 I Robert Dunbar Surveyor aforesaid hereby certify that this account amounts to Forty eight pounds eight pounds and that upon the ..... day of ..... I transmitted to William Drysdale Collr. [Collector] an exact duplicate thereof containing my oath in the usual Manner Robert Dunbar Surveyor
E326/8/16/62 [Page] 62 Report of the Wheel Carriage duty in the Burgh of Kirkcaldie for the year ending 5 April 1793 GSO [General Survey Office] ExGS [Examined General Surveyor] 26
E326/8/16/63 Burgh of Kirkcudbright
E326/8/16/63 10 Nov 1792 Robert Douglas for hire 1 1 £7.0.0 £0.14.0
E326/8/16/63 [Page] 63 Survey of the WHEEL-CARRIAGE TAX. in the Burgh of Kirkcudbt. [Kirkcudbright] from the 5th of April 1792 to 5th April 1793 by me Anthony Mcmillan Survr. [Surveyor] Proof 1 fourwhd. [four wheeled] Carriage for hire at £7.0.0 is £7.0.0 10 per Cent thereon £0.14.0 £7.14.0 I Anthony Macmillan Surveyor aforesaid do hereby Certify that upon careful examination of the foregoing Several Rates & Duties I find they amount in whole to the sum of Seven Pounds fourteen Shillings Sterling; and that upon the sixth day of Decr. [December] one thousand and seven hundred & ninety two years I delivered to Mr David McLellan Collr. [Collector] of the said duties for the Burgh aforesaid an exact Duplicate of the foregoing which contained my Oath a requisition or notice was delivered or left for the said Robert Douglas within his dwelling house of the date annexed to his name that was to be charged with the duty certified to be due from him Anthony Mcmillan
E326/8/16/64 [Page] 64 Survey of the rates & Duties on Wheel carriages in the Burgh of Kirkcudbright from the 5th April 1792 to 5th of April 1793 £7.14.0 Exd. G.S. [Examined General Surveyor] 27
E326/8/16/65 1792 The Royal Burgh of Lanark
E326/8/16/65 1--1792 John Bannatyne of Castlebank 1 1 £3.10.0 £0.7.0
E326/8/16/65 John Jack Vintr [Vintner] 2 2 £14.0.0 £1.8.0
E326/8/16/65 Miss Porterfield of Smeilun Enters one four Wheel Carriage her horses and servants to be paid for in Edinr [Edinburgh]
E326/8/16/65 Total 3 1 2 £17.10.0 £1.15.0
E326/8/16/65 Proof
E326/8/16/65 1 Carriage with two wheels £3.10.0
E326/8/16/65 2 Publick Carriages with four wheels each £14.0.0
E326/8/16/65 Ten per cent on the above £1.15.0
E326/8/16/65 Grand Total £19.5.0
E326/8/16/65
E326/8/16/65 Survey of the duty on Wheel Carriages in the Burgh of Lanark from the 5th of April 1791 to the 5th of April 1792 by Andrew Aitchison Surveyor [Page] 65 I Andrew Aitchison Surveyor aforesaid do hereby certify that upon carefull examination of the above rates and duties find they amount in whole to the sum of Ninteen pound five Shillings Sterling and that on this day I sent to James Waygateshaw Esqr Collector of these duties an exact duplicate of this account duly examined and compared which contained my Oath that the above Inhabitants were duly served with Requisitions and that they were charged according to their returns at the best of my knowledge & belief that they were liable in said duties Glasgow 28th Decr [December] 1792 Andrew Aitchison
E326/8/16/65 unable to read month
E326/8/16/66 [Page] 66 Lanark Burgh Wheel Carr [Carriage] Tax 28
E326/8/16/67 18 Jul 1792 William Nicol Vint. [Vintner] for Hyre 2 2 £14.0.0 £1.8.0
E326/8/16/67 [Page] 67 A Survey of the Wheel-Carriage Tax in the Royalty of Lauder from 5 April 1792 to 5 April 1793 by William Johnstone Surveyor Proof 2 Carriages at £7.0.0 each is £14.0.0 and 10 pCent [per Cent] thereon is £1.8.0 Amount is £15.8.0 Ster. [Sterling] I William Johnstone Surveyor aforesaid do hereby Certify that upon carefull examination I find the foregoing duties amount to the sum of Fifteen Pounds eight shillings Sterling And that upon the 12 Octobr. [October] 1972 I delivered to Robert Romaines Collector of said duties an exact duplicate of the Accompt duely examined & compared which contained my Oath that the foregoing Inhabitant was duely served with a requisition and that He was charged according to the Answer He made thereto. William Johnstone Surveyor
E326/8/16/68 [Page] 68 Survey of the Wheel-Carriage Tax in the Royalty of Lauder from 5 April 1792 to 5 April 1793 £15.8.0 ExGS [Examined General Surveyor] 29
E326/8/16/69 16 May 1792 Mr Edward Balmain Vinr [Vintner] Licensed to Post 3 3 £21.0.0 £2.2.0
E326/8/16/69 Mrs Finlayson Vintner Licensed to Post 3 3 £21.0.0 £2.2.0
E326/8/16/69 Mr Thomas Watkines 1 1 £3.10.0 £0.7.0
E326/8/16/69 Baillie William Napier 1 1 £3.10.0 £0.7.0
E326/8/16/69 17 May 1792 Provost Andrew 1 1 £3.10.0 £0.7.0
E326/8/16/69 Totall 9 3 6 £52.10.0 £5.5.0
E326/8/16/69 Survey of the WHEEL-CARRIAGE TAX in the Town of Linlithgow from the 5th April 1792 to the 5th April 1793. James Watson Surveyor. [Page] 69 Proof 6 Publick Carriages @ £7.0.0 each £42.0.0 3 Two Wheel Carriages @ £3.10.0 each £10.10.0 £52.10.0 To the 10 PCt [per cent] thereof £5.5.0 Totall £57.15.0 I James Watsone Surveyor aforesaid Do hereby Certify That upon Carefull Examination of the foregoing Rates and Duties I find they amount in whole to the Sum of Fifty Seven Pounds fifteen Shillings Sterling, And That upon the Tenth day of this Current Month of October I delivered to Mr William Napier Collector for the foresaid Burgh of Linlithgow an exact Duplicate of the foregoing Survey, which contained my oath that the several persons before named were duly Served with Requisitions and Notices whereby they were to be Charged with the several duties hereby Certified to be due by them. James Watsone Surveyor Linlithgow 18th October 1792.
E326/8/16/70 [Page] 70 Survey of the Wheel Carriage Tax in the Town of Linlithgow from the 5th April 1792 to the 5th April 1793 By James Watsone Surveyor Exd [Examined] GS [General Surveyor] 30
E326/8/16/71 14 Jul 1792 Lady Carnegie 1 1 £8.0.0 £0.16.0
E326/8/16/71 Mrs Renny of borroufield 1 1 £8.0.0 £0.16.0
E326/8/16/71 Robert Stephen Esq 1 1 £8.0.0 £0.16.0
E326/8/16/71 Provt [Provost] Christie 1 1 £8.0.0 £0.16.0
E326/8/16/71 Mrs Driver Vintr [Vintner] 2 2 £14.0.0 £1.8.0
E326/8/16/71 Mrs Bean Vintner 2 2 £14.0.0 £1.8.0
E326/8/16/71 Alexander Lamb Vintner 1 1 £7.0.0 £0.14.0
E326/8/16/71 9 5 4 £67.0.0 £6.14.0
E326/8/16/71 [Page] 71 A Survey of the Rates and Duties on Wheel Carriages in the burgh of Montrose for one year from 5th Apr [April] 1792 to the 5th Apr [April] 1793 by Daniel Ross Surveyor I Daniel Ross Surveyor aforesaid Do hereby Certify That upon Carfull examination I find the foregoing Duties amount to Seventy Three Pound fourteen Shilling Sterling and I Delivered to Mr James Mennie Collr [Collector] of the said Duties an exact Duplicate of this Account which Contain'd my Oath, That the preceding Inhabitants were Serv'd [Served] with Notices of the Date aforesaid and That they were to be Charged Conformably to there Returns from the best Information I Could procure Daniel Ross Surveyor 5 Carr. [Carriages] at £7.0.0 Each is £35.0.0 4 Carriages at £8.0.0 is £32.0.0 £67.0.0
E326/8/16/72 [Page] 72 Montrose Wheel Carriage Tax 1792 R[Ross] Exd [Examined] GS [General Surveyor] 31
E326/8/16/73 1792 Nairn
E326/8/16/73 Mr Thomas McLaren 1 1 £7.0.0 £0.14.0
E326/8/16/73 [Page] 73 A Survey of Wheel Carriage Tax arising in the Town of Nairn from 5th April 1792 to 5th April 1793 By Patrick McDonald Surveyor I Patrick McDonald Surveyor do hereby certify that upon careful examination of the foregoing Rates And duties I find they Amount to seven pound fourteen Shillings And that I delivered to John Strath, Collector of Said duties An exact duplicate of the Above Acct.[Account] duly examined and compaired which contained My Oath that Requisitions were left with the Inhabitants And the Assessment Made Up from the Answers in my possession. Patrick McDonald, Sworn before me at Nairn 24th Nov.[November] 1792 John Rose JP [Justice of the Peace]
E326/8/16/74 [Wheel Carriage] Tax Nairn 1792 Exd GS [Examined General Surveyor] 32
E326/8/16/75 26 Jul 1792 Charles Dalrymple Esqr. 2 1 1 £11.10.0 £1.3.0
E326/8/16/75 Proof 1 Carriage at £3.10.0 is £3.10.0
E326/8/16/75 Proof 1 Carriage at £8.0.0 is £8.0.0
E326/8/16/75 Sum is £11.10.0
E326/8/16/75 And 10 p.cent. [per cent] on this sum is £1.3.0
E326/8/16/75 the amount is £12.13.0
E326/8/16/75 Survey of the WHEEL-CARRIAGE TAX in the Royalty of North Berwick from 5 April 1792 to 5 April 1793 by William Johnstone Survr. [Surveyor] [Page] 75 I William Johnstone Surveyor aforesaid do hereby certify that upon carefull exami: :nation I find the foregoing duties amount to the sum of Twelve Pounds thirteen shil: :lings sterling and that upon the 13 Octr. [October] 1792 I delivered to John Kirk Collector of these duties an exact duplicate of this Accompt duely examined & compared which contained my Oath that the above Inhabitant was duely served with a requisition of the [above] date & that he has charged according to my knowledge & belief that he was liable in said dutys. William Johnstone Surveyor
E326/8/16/76 [Page] 76 Survey of the Wheel Carriage Tax in the Royalty of North Berwick from 5 April 1792 to 5 April 1793 £12.13.0 stlg.[sterling] Exmd GS [Examined General Surveyor] 33
E326/8/16/77 The Burgh of Peebles
E326/8/16/77 27 -- 1792 Miss Ritchie Peebles 1 1 £7.0.0 £0.14.0
E326/8/16/77 [Page] 77 A Survey of the Wheel-Carriage Tax in the Burgh of Peebles from The 5 of April 1792 to the 5 of April 1793 by William Brunton Surveyor I William Brunton surveyor aforesaid do hereby certify that upon carefull examination of the foregoing duties I find they amount to the Sum of Seven pound fourteen shillings and that upon the third day of November 1792 I delivered to John Hyslop Collector of these duties for the Burgh aforesaid an exact duplicate of the above which containd my Oath that the preceeding inhabitants were duly served with Requisitions of the dates foresaid desiring them within fourteen days to deliver or cause to be delivered to me when calling for that purpose an Attested list of all the Servants Horses and Carriages used and employed by them from the fifth of April 1792 to the 5 of April 1793 as well as an account of what Servants Horses and Carriages they might use and employ any where else and that the forgoing report was made up from their several Attested lists or returns to me from the best information I could procure of from my own certain knowledge of their respective Establishments William Brunton
E326/8/16/77 The date is unreadable owing to copying
E326/8/16/78 [Page] 78 A Survey of The Wheel Carriage Tax in the Burgh of Peebles from the 5 April 1792 to the 5 of April 1793 ExGS [Examined General Surveyor] 34
E326/8/16/79 17 Oct 1792 John Richardson Esqr Pitfour 1 1 £8.0.0 £0.16.0
E326/8/16/79 Mrs Cathrin Marshall Vint [Vintner] for hyre 3 3 £21.0.0 £2.2.0
E326/8/16/79 John Campbell [Vintner] for hyre 5 5 £35.0.0 £3.10.0
E326/8/16/79 18 Oct 1792 Mrs Ann Burt [Vintner] for hyre 2 2 £14.0.0 £1.8.0
E326/8/16/79 Mrs Jean Ironside for hyre 2 2 £14.0.0 £1.8.0
E326/8/16/79 Mrs Mary Campbell for hyre 1 1 £7.0.0 £0.14.0
E326/8/16/79 19 Oct 1792 Colin Richardson for hyre 1 1 £7.0.0 £0.14.0
E326/8/16/79 Alexander Camron for hyre 1 1 £3.10.0 £0.7.0
E326/8/16/79 16 1 14 1 £109.10.0 £10.19.0
E326/8/16/79 £109.10.0
E326/8/16/79 Proof
E326/8/16/79 1 at £3.10.0 £3.10.0
E326/8/16/79 14 at £7.0.0 £98.0.0
E326/8/16/79 1 at £8.0.0 £8.0.0
E326/8/16/79 £109.10.0 at 10 Per Ct [Cent] £10.19.0
E326/8/16/79 £120.9.0 £120.9.0
E326/8/16/79 [Page] 79 A Survey of the Rates and Duties on Wheel Carriages arisen in the Town of Perth from 5 April 1792 to 5th April 1783 by Laurence Buchan Surveyor Perth 19 November 1792 I Laurence Buchan Surveyor aforesaid do hereby certify That upon careful Examination of the foregoing Several Rates and Duties I find they amount in Whole to One hundred and Twenty Pounds Nine Shillings st [Sterling] and this date I delivered to Mr Patrick Miller Collector of the said Duties for the Town aforesaid an Exact Duplicate of the Above Account duly examined and compared with the foregoing Requisitions were left with the several Masters and Mistresses to which several made returns and charged accordingly by Laurence Buchan Surveyor
E326/8/16/80 [Page] 80 A Survey of the Rates and Duties on Wheel Carriages in the Town of Perth from 5 April 1792 to 5 Apr 1793 £120.9.0 35
E326/8/16/81 10 Oct 1792 Mr Monro Ross Vintner (Licenced to Post ) 2 2 £14.0.0 £1.8.0
E326/8/16/81 Total 2 2 £14.0.0 £1.18.0
E326/8/16/81 Proof
E326/8/16/81 2 Publick Carriages @ £7.0.0 each £14.0.0
E326/8/16/81 to the 10 P Ct [Per Cent] thereof £1.8.0
E326/8/16/81 Total £15.8.0
E326/8/16/81 [Page] 81 Survey of the [WHEEL CARRIAGE TAX.] in Queensferry from the 5th April 1792 to the 5th April 1793 James Watsone Surveyor I James Watsone Surveyor aforesaid do hereby Certify that the above Mr Monro Ross was duly served with a Requisition and notice whereby he was to be charged with the above Fifteen pounds eight shillings Ster. [Sterling] as the duty of the above two Carriages, and that upon the Tenth day of this current month of October I delivered to Mr Robert Chapman an exact duplicate of this Survey which contained my oath to the above effect James Watsone Surveyor Linlithgow 18th October 1792
E326/8/16/82 [Page] 82 Survey of the Wheel Carriage Tax in Queensferry from the 5th April 1792 to the 5th April 1793 By James Watson Surveyor ExGs [Examined General Surveyor] 36
E326/8/16/83 23 Jul 1793 Nicolas Villant 1 1 £3.10.0 £0.7.0
E326/8/16/83 Capt [Captain] Duncan 1 1 £8.0.0 £0.16.0
E326/8/16/83 Alexander Carstairs Vr [Vintner] 2 2 £14.0.0 £1.8.0
E326/8/16/83 4 1 2 1 £25.10.0 £2.11.0
E326/8/16/83 [Page] 83 Report of the WHEEL CARRIAGE TAX. in St Andrews for the year ending 5 Apr. [April] 1793 By Robert Dunbar Surv. [Surveyor] Proof 1 Carr. [Carriage] @ £3.10.0.. £3.10.0 2 Carriages @ £7.0.0.. £14.0.0 1 Carriage @ £7.0.0..... £8.0.0 [Total] £25.10.0 10 per Cent £2.11.0 [Total] £28.1.0 I Robert Dunbar Surveyor aforesaid Certify that this Account amounts to the Sum of Twenty eight pounds, one Shilling, and that upon the ...... day of ............ I transmitted to Andrew Gullan Collr. [Collector] an exact duplicate hereof, containing my oath in the usual manner Robert Dunbar Surveyor
E326/8/16/83 Date omitted in text by writer
E326/8/16/84 [Page] 84 Report of the Carriage Duty St Andrews for the year ending 5 April 1793 GSO [General Surveyors Office] Exd. GS [Examined General Surveyor] 31
E326/8/16/85 3 -- 1792 Baily Edward Whigham 1 1 £7.0.0 £0.14.0
E326/8/16/85 1 1 £7.0.0 £0.14.0
E326/8/16/85 [Page] 85 Survey of the Wheel Carriage Tax in the Borough of Sanquhar from 5 April 1792 to 5 April 1793 by William Laidlaw Surveyor Proof 1 Four Wheel Carriage Public @ £7.0.0 is ------ £7.0.0 10 P Cent is £0.14.0 Total £7.14.0 Dumfries 12th November 1792 I William Laidlaw Assistant Surveyer aforesaid do hereby certify that upon careful Examination I find the foregoing Duties Amount to the sum of Seven pounds fourteen shillings and that upon the Tenth day of November Current I delivered to Provost Johnstone Collector of the said Duties an Exact Duplicate here of which contained my oath that the before named Baily Edward Whigham was duly served with a requisition and that he was charged con- form to his return and according to my knowledge and belief that he was liable in said Duties - William Laidlaw Robert Henderson J.P. [Justice of the Peace]
E326/8/16/85 The full date could not be recorded due to the fold in the document.
E326/8/16/86 [Page] 86 Survey of the Wheel Carriage Tax in the Borough of Sanquhar From 5th April 1792 to 5th April 1793 £7.14.0 GS [General Surveyor] Office Examined Compd. [Compared] 38
E326/8/16/87 The Burgh of Selkirk
E326/8/16/87 16 Jul 1792 James Dun Baker in Selkirk 2 2 £14.0.0 £1.8.0
E326/8/16/87 [Page] 87 A Survey of the Wheel Carriage Tax in the Burgh of Selkirk from the 5 April 1792 to the 5 of April 1793 by William Brunton Surveyor Proof 2 Carriages @ £7.0.0 Each is £14.0.0 £14.0.0 @ 10 pr Cent [per cent] is £1.8.0 Sum Total £15.8.0 I William Brunton surveyor aforesaid do hereby certify that upon full examination I find the above dutys Amount to the Sum of Fifteen Pounds eight Shillings and that upon the twelvth day of Octobr. [October] 1792 I delivered to Patrick Tait Collector of said dutys for the Burgh aforesaid an exact Duplicate of the above which contained my Oath that the preceeding inhabitants were duly served with Requisitions of the dates foresaid desiring them within fourteen days to deliver or cause to be delivered to me upon calling for that purpose an Attested list of all the Servants Horses and Carriages used and employed by them from the 5 of April 1792 to the 5 April 1793 as well as an acount of what Servants Horses and Carriages they might use and employ any where Else and that the forgoing Report was made up from these Several attested lists or Returns to me from the best information I could procure or from my own certain knowledge of their respective Establishments William Brunton
E326/8/16/88 [Page] 88 A Survey of the Wheel Carriage Tax in the Burgh of Selkirk from the 5 of April 1792 to the 5 of April 1793 ExGS [Examined General Surveyor 39 Mr. Smith Taylor Meal Market Stairs
E326/8/16/89 1793
E326/8/16/89 7 Feb 1793 John Wingate Vintner 1 1 £7.0.0 £0.14.0
E326/8/16/89 [L] £1.0.0 formerly Charged
E326/8/16/89 [Page] 89 Stirling Borough Additional Survey Wheel-Carriage Tax from the 5th April 1792 to the 5th April 1793 by James Allan Surveyor I James Allan Surveyor aforesaid do Certify, that upon carefull Examination I find the aforename Inhabitant liable with the above Sum of Seven Pounds, ffourteen Shillings Sterl. [Sterling] of Additional Duty not formerly Charged him, & that upon the Sixth day of ffebruary I delivered to Mr. William Cowan Collector of said duties an exact duplicate of this Account James Allan Surveyor
E326/8/16/90 [Page] 90 Stirling Borough Addit. [Additional] Survey for Wheel Carriage Tax from 5th April 1792 to 5th April 1793 by James Allan Surveyor Eding. [Edinburgh] (copy)
E326/8/16/91 1792
E326/8/16/91 5 Jul 1792 Major Joass Castle 1 1 £8.0.0 £0.16.0
E326/8/16/91 Doctor Walter Stirling 1 1 £8.0.0 £0.16.0
E326/8/16/91 Bailey Wallace 1 1 £8.0.0 £0.16.0
E326/8/16/91 Malcom Monro Vintr. [Vintner] 5 5 £35.0.0 £3.10.0
E326/8/16/91 John Wingate Vintner 4 4 £28.0.0 £2.16.0
E326/8/16/91 George Towar Vintner 1 1 £7.0.0 £0.14.0
E326/8/16/91 7 Jul 1792 The Revd. [Reverend] Mr. John Muchett 1 1 £3.10.0 £7.0.0
E326/8/16/91 Total 14 1 10 3 £97.10.0 £9.15.0
E326/8/16/91 [Page] 91 Stirling Borough Survey Wheel-Carriage Tax From the 5th of April 1792 to the 5th April 1793 by James Allan Survr. [Surveyor] Proof 1 Carriage @ £3.10.0 ..... £3.10.0 10 Carriages @ £7.0.0 ... £70.0.0 3 Carriages @ £8.0.0 ..... £24.0.0 £97.10.0 10 p. [per] Cent on the above £9.15.0 £107.5.0 I James Allan Surveyor aforesaid do hereby Certify that upon carefull Examination I find the foregoing duties Amount to One hundred & Seven Pounds Five Shillings Sterg. [Sterling] and that upon the 20th Curt. [Current] I delivered to Mr. William Cowan Collector of said duties an exact duplicate of this Account duly Examined & Compared, which contained my Oath that the preceeding Inhabitants were duly served with Requisitions [and] that they were charged in conformity to their several Returns now in my possession or according to my knowledge & belief that they were liable in said duties - James Allan Surveyor Alloa 20th Novemb. [November] 1793
E326/8/16/92 [Page] 92 Stirling Borough Survey upon Wheel Carriage Tax from 5th April 1792 to 5th April 1793 by James Allan Surveyor Edinburgh Copy Ex Gs [Examined General Surveyor] 40
E326/8/16/93 7 Nov 1792 Nathaniel Taylor Vintner for hire 2 2 £14.0.0 £1.8.0
E326/8/16/93 [Page] 93 Survey of the WHEEL-CARRIAGE TAX in the Burgh of Stranraer from the 5th. of April 1792 to the 5th. April 1793 by me Anthony Macmillan Survr. [Surveyor] Proof 2 four wheel Carriages for hire at £7.0.0 each £14.0.0 Ten per cent thereon is £1.8.0 £15.8.0 Total I Anthony Macmillan Surveyor aforesaid do hereby Certify that upon careful examination of the foregoing several rates and Duties I find they amount in whole to the sum of Fifteen Pounds eight shillings Sterling; and that upon the Eighth day of Decr. [December] one thousand seven Hundred & ninety two years I delivered to Mr Thomas McNair Collector of the said Duties for the Burgh aforesaid an exact Duplicate of the foregoing what contained my Oath that Requisitions or notices were delivered to or left for the said Persons at his dwelling house of the date annexed to his name that was to be charged with the duty so due from him Anthony Macmillan
E326/8/16/94 [Page] 94 Survey of the Rates & Duties on Wheel Carriages in the Burgh of Stranraer from the 5th of April 1792 to 5th April 1793 £15.8.0 Exd.[Examined] GS [General Surveyor] 41
E326/8/16/95 1 Sep 1792 Alexander Baillie of little Tarrel 1 £8.0.0 £0.16.0
E326/8/16/95 One Carriage at £8.0.0 is £8.0.0
E326/8/16/95 10 per cent on £8.0.0 is £0.16.0
E326/8/16/95 £8.16.0 Total
E326/8/16/95 [Page] 95 Survey of the Duties on Wheel Carriages, Arisen in the Burgh of Tain from 5th April 92 [1792] to 5th April 1793 by David Ross Assistant Surveyor I David Ross Asstant [Assistant] Surveyor, do hereby certify that upon carefull examination of the Above Acct. [Account] I find it Amounts to Eight pounds Sixteen shilling & that upon the Sixth day of Oct. [October] Curr. [current] I delivered to Mr. George Murray present Treasurer & Collector of the said duties for the Burgh aforesaid, An exact Duplicate of the Above Acct. [Account] which contained my oath that the Above was the only Carriage returned to me or is kept or used in said Burgh According to the best of my knowledge or Information David Ross assistant Tain 10th Oct. [October] 1792
E326/8/16/96 [Page] 96 A Survey of the Duties on Wheel Carriages Arisin in the Burgh of Tain for the year ending 5th April 1793 Exd. GS [Examined General Surveyor] 42 Tain
E326/8/16/97 27 [Nov] 1792 James McColm Innkpr. [Innkeeper] for hire 1 1 £7.0.0 £0.14.0
E326/8/16/97 William Mitchel Inkeeper for hire 1 1 £7.0.0 £0.14.0
E326/8/16/97 2 2 £14.0.0 £1.8.0
E326/8/16/97 [Page] 97 Survey of the WHEEL-CARRIAGE TAX. in the Burgh of Wigton from the 5th. April 1792 to the 5th April 1793 by me Anthony Macmillan Survr. [Surveyor] Proof 2 four wheeled Carriages for hire at £7.0.0 is £14.0.0 Ten per cent thereon is £ 1.8.0 £15.8.0 Total I Anthony Macmillan Surveyor aforesaid do hereby Certify That upon careful examination of the foregoing several rates and Duties I find they amount in whole to the sum of Fifteen pounds Eight shillings Sterl.[Sterling]; and that upon the Seventh day of Decr. [December] one thousand seven hundred & ninety two years I delivered to Mr John McKairly Collector of the said duties for the Burgh aforesaid an exact Duplicate of the foregoing which contained my oath that Requisitions or notices were delivered to or left for the said several Persons at their dwelling places of the dates annexed to their respective names that were to be charged with the duties so certified to be due from them Anthony Macmillan
E326/8/16/98 [Page] 98 Survey of the rates and Duties on Wheel carriages in the Burgh of Wigton from the 5th April 1792 to the 5th April 1793 £15.8.0 Exd. [Examined] GS [General Surveyor] 43