Carriage tax, volume 14

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
E326/8/14/1 1791 Burgh of Aberdeen
E326/8/14/1 20 [Sep] 1791 Mrs Leys 1 1 £8.0.0 £0.16.0
E326/8/14/1 Collector Sime 1 1 £3.10.0 £0.7.0
E326/8/14/1 Baillie John Dingwall 1 1 £8.0.0 £0.16.0
E326/8/14/1 John Adams Vintner Hyrer 4 4 £28.0.0 £2.16.0
E326/8/14/1 Major Leslie 1 1 £8.0.0 £0.16.0
E326/8/14/1 Peter Willie Vintner Hyrer 8 8 £56.0.0 £5.12.0
E326/8/14/1 George Duncan Hyrer 3 3 £21.0.0 £2.2.0
E326/8/14/1 James Christie Hyrer 3 3 £21.0.0 £2.2.0
E326/8/14/1 Total 22 1 18 3 £153.10.0 £15.7.0
E326/8/14/1 £153.10.0
E326/8/14/1 Total £168.17.0
E326/8/14/1
E326/8/14/1 1792 22 1 18 3 £153.10.0 £15.7.0
E326/8/14/1 07 Feb 1792 James Robertson Belmont Street 1 1 £8.0.0 £0.16.0
E326/8/14/1 23 1 18 4 £161.10.0 £16.3.0
E326/8/14/1 £177.13.0
E326/8/14/1 £16.3.0
E326/8/14/1 13 Dec 1791 [A] Survey of the WHEEL-CARRIAGE TAX. B. [Burgh] of Aberdeen [for] one year To 5th April 1792 By Neil McInnes Surveyor Proof 1 Carr. [Carriage] with 2 Wheels duty £3.10.0 18 Carr. [Carriages] w. [with] 4 Wheels Pub: [Public] Carriages £7.0.0 £126.0.0 3 Carr. [Carriages] Private Each £8.0.0 £24.0.0 £153.10.0 I George Stevenson Interim Surveyor appointed by the Honourable Barons of Exchequer the first December last [01 Dec 1791], Maketh oath that a Just and true Duplicate of the above was delivered to Mr. William Copland Collector upon the Seventh of February 1792 [07 Feb 1792] Amount: :ing to One Hundred and Seventy seven pounds Thirteen shillings George Stevenson Interim Surveyor Edin [Edinburgh] 11th February 1792
E326/8/14/2 [Page] 2 Wheel Carriage Abdn. [Aberdeen] Burgh 1791 to 1792 Office Copy £168.17.0
E326/8/14/2 Page is very dirty
E326/8/14/3 26 Annan
E326/8/14/3 Saylie Bridge Vintr [Vintner] 2 2 £14.0.0 £1.8.0
E326/8/14/3 £14.0.0 £1.8.0
E326/8/14/3 [Page] 3 Survey of the [WHEEL CARRIAGE TAX] in the Burgh of Annan from the 5th April 1791 to April 1792 by William Currie Surveyor Proof 2 public Carriages @ £7.0.0 is £14.0.0 10 per Cent on £14.0.0 is £1.8.0 Total £15.8.0 I William Currie Surveyor aforesaid do hereby Certify that upon carefull examination I find the foregoing duties Amount to the sum of fifteen Pounds Eight shillings St [Sterling] and that upon the twenty fourth of Nov [November] Seventeen hundred and Ninety one Years I delivered Provost Johnston Colr [Collector] of said duties an exact duplicate of which Accts [Account] duly examined and 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 and according to my knowledge and belief that they were Liable in said duties by William Currie Surveyor Joseph Johnston JP [Justice of Peace]
E326/8/14/4 [Page] 4 Survey of the Wheel Carriage Tax in the Burgh of Annan ending the 5th April 1792 £15.8.0 G S [General Surveyor] Office Exd. GS [Examined General Surveyor] 2
E326/8/14/5 30 Aug 1791 Anstruther Easter
E326/8/14/5 Thomas Keay 1 1 £7.0.0 £0.14.0
E326/8/14/5 1 1 £7.0.0 £0.14.0
E326/8/14/5 [Page] 5 Survey in the Burgh of Anst. [Anstruther] from 5 April 1791 to 5th day of April 1792 By Charles Robb Assessor Prooff 1 Carriage at £7.0.0 pr [per] annum is £7.0.0 £0.14.0 I Charles Robb assessor aforesaid do hereby certifye that upon carefull Examination of the foregoing rates and duties I find they amount in whole to the Sum of Seven pounds Sterling and the ten per cent dutys to fourteen Shillings Sterling and that upon the Fourth day of November 1788 I delivered to Alexander Clark Collector of the said duties for the burgh aforesaid an Exact duplicate of the above account duly Examined and compared with the foregoing which contained My Oath that notices were left with the persons before named or at his dwelling house of the date annexed to his named requiring him within fifteen days to give in a List of his Carriage or Sadle horses retained or employed by him from the 5 day of April 1790 to the 5 day of April 1791 and that the said account or Survey is made out from the list returned to me and from the best information I could procure of the Carriage or Sadle horses of those whose lists are deficient neglected or refused to give in a list thereof in terms of the notices left with them as aforesaid. Charles Robb Assessor
E326/8/14/6 [Page] 6 Wheel Carriage Tax Anstruther Easter Amount £7.0.0 10 P [Per] Cent duty to £0.14.0 £7.14.0 Exd GS [Examined General Surveyor] 3
E326/8/14/7 18 [Jul] 1791 William Fieldan 2 2 £14.0.0 £1.8.0
E326/8/14/7 Total 2 2 £14.0.0 £1.8.0
E326/8/14/7 [Page] 7 Survey of the Rates and Duties on Wheel Carriages in the Burgh of Arbroath for one year from 5th Apl. [April] 1791 to the 5th Apl. [April] 1792 be Daniel Ross Surveyor I Daniel Ross Surveyor aforesaid do Certify that upon - careful examination I find the foregoing duties amount to the Sum of Fifteen pounds eight shillings and that upon the ... day of ..... I delivered to Mr John Colvile Collector of the said duties for the Burgh of Arbroth an exact duplicate of this account which Contained my oath that the above mentioned William Fieldan was served with a requisition and that he is Charged conformable to his return to me At Dundee 18th Nov [November] 1791 Daniel Ross Surv. [Surveyor]
E326/8/14/8 [Page] 8 Arbroath Wheel Carriage Tax £15.8.0 Str. [Sterling] Due 5th Apl. [April]1792 [DR [Daniel Ross] ] Exd. GS [Examined General Surveyor] 4
E326/8/14/9 1791 Royal Burgh of Ayr
E326/8/14/9 11 Aug 1791 Mr William Dunn Vintner 5 5 £35.0.0 £3.10.0
E326/8/14/9 12 Aug 1791 Mr Andrew Cathcart Vintner 2 2 £14.0.0 £1.8.0
E326/8/14/9 13 Aug 1791 Mrs. Provost Fergusson 1 1 £8.0.0 £0.16.0
E326/8/14/9 16 Aug 1791 The Countess of Crawford 1 1 £8.0.0 £0.16.0
E326/8/14/9 Hugh Hamiliton Esq. of Pinmore 1 1 £3.10.0 £0.7.0
E326/8/14/9 Total 10 1 7 2 £68.10.0 £6.17.0
E326/8/14/9 [Page] 9 Royal Burgh of Ayr [Wheel Carriage Tax] From 5th April 1791 to 5th April 1792 By Robert Aitken Surveyor [Text written across columns below tax entries] Prooff 1 two Wheel'd Carriage at £3.10.0 £3.10.0 7 Four Wheel'd public Carriage. at £7.0.0 £49.0.0 2 Four Wheel'd] Private Carriage at £8.0.0 £16.0.0 Totaling prooff £68.10.0 10 per cent thereon £6.17.0 Total £75.7.0 I Robert Aitken Surveyor aforesaid Do hereby Certify That upon careful examination of the foregoing Rates and duties I find they amount (with the ten per cent thereon six pounds seventeen shillings Sterling) in whole to Seventy five pounds seven shillings Sterling and that upon the Ninth day of December Current I delivered to Mr Thomas McClellan Collector of said duties foresaid 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 forsaid and that the rates 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 Aitken
E326/8/14/10 [Page] 10 Survey of The Rates and Duties upon Wheeled Carriages within the Royal Burgh of Ayr from 5th April 1791 to 5th April 1792 By Rob Aitken Surveyor 5 Exd. [Examined] The Duties ame. [amount] to the Same as last year
E326/8/14/11 1791 Town of Banff
E326/8/14/11 9 [Jun] 1791 Mrs Admiral Gordon 1 1 £8.0.0 £0.16.0
E326/8/14/11 10 [Jun] 1791 Lady Findlater 1 1 £8.0.0 £0.16.0
E326/8/14/11 11[Jun] 1791 George Robinson Esqr. 1 1 £8.0.0 £0.16.0
E326/8/14/11 12 Captain Hay Mount Bainie 1 1 £8.0.0 £0.16.0
E326/8/14/11 James Duff Esqr. 1 1 £8.0.0 £0.16.0
E326/8/14/11 William Leslie Esqr. 1 1 £8.0.0 £0.16.0
E326/8/14/11 James Ross Vintner 2 2 £14.0.0 £1.8.0
E326/8/14/11 James Dick Vintner 1 1 £7.0.0 £0.14.0
E326/8/14/11 9 3 6 £69.0.0 £6.18.0
E326/8/14/11 [Page] 11 Survey of Wheel Carriage Tax arising in the Town of Banff from the 5th April 1791 to the 5th April 1792 By Patrick Mcdonald. Prooff 3 Publick Carriages at £7.0.0 each is £21.0.0 6 Private Carriages at £8.0.0 each is £48.0.0 £69.0.0 duty on £69.0.0 Ten per Cent on £69.0.0 is £6.18.0 Ten per Cent £6.18 Totall Amount £75.18.0 £75.18.0 I Patrick Mcdonald Surv. [Surveyor] do hereby certify that upon careful examination of the foregoing rates and duties I find they Amount in whole to Seventy five pounds Eighteen shillings and that Upon the 12th Nov. [November] have transmitted James Anderson Collector of said duties in the Town of Banff an exact duplicate of the above Acct. [Account] examined and compaird which containd my Oath that the Several Inhabitants were served with Requisitions and the Assessment Made Up from the lists and answers in my possession Patrick McDonald Survy. [Surveyor.] Sworn before me at Invess [Inverness] 8th Nov. [November] 1791 Thomas Young Baillie
E326/8/14/12 [Page] 12 [Wheel Carriage Tax] Banff 1791 √ 6
E326/8/14/12 The first line is unreadable because of the gutter
E326/8/14/13 1791 John McGrigor 2 2 £14.0.0 £1.8.0
E326/8/14/13 Thomas Gellies Esq 1 1 £8.0.0 £0.16.0
E326/8/14/13 Total 3 2 1 £22.0.0 £2.4.0
E326/8/14/13 [Page] 13 A Survey of the Rates and Duties on wheel carriages in the Burgh of Brechin for one Year from 5th Apl [April] 1791 to 5th Apl [April] 1792 by Daniel Ross I Daniel Ross Surveyor aforesaid do Certify that upon careful examination I find the foregoing duties amount to the Sum of Twenty four pounds four Shillings and that upon the [-] day of [-] I delivered to Mr David Erskine Collector for the Burgh of Brechin an exact duplicate of this account which contained my oath that the above persons were served with requisitions and that they were Charged with & Conformable to their Several returns to me or from the best information I could procure At Dundee 18th Novr [November] 1791 Daniel Ross Survr [Surveyor]
E326/8/14/14 [Page] 14 Brechin Wheel Carriage Tax £24.4.0 St [Sterling] Due 5th Apl [April] 1792 DR [Daniel Ross] Exd [Examined] GS [General Surveyor] 7
E326/8/14/15 10 Jun 1791 Burntisland
E326/8/14/15 Capt [Captain] Archibald Dow 1 1 £3.10.0 £0.7.0
E326/8/14/15 William Charters 1 1 £3.10.0 £0.7.0
E326/8/14/15 2 2 £7.0.0 £0.14.0
E326/8/14/15 [Page] 15 Survey in the Burgh of Burntisland from 5 day of April 1790 to 5 day of April 1791 By Charles Robb Assessor Prooff 2 Carriages @ at £3.10.0 Each p [per] annum is £7.0.0 £0.14.0 I Charles Robb assessor aforesaid do hereby certify that upon carefull Examination of the foregoing rates and duties I find they amount in whole to the Sum of Seven pounds Sterling and the ten per cent duty to fourteen Shillings Sterling and that upon the Eight day of November 1788 I delivered to John Hutcheson Collector of the said duties for the burgh aforesaid an Exact duplicate of the above account duly Examined and compared with the foregoing which contained my Oath that notices were left with the persons before named or at their dwelling houses of the dates annexed to their receir [respective] names desiring them within fourteen to give in a list of their Carriage or Sadle horses & retained or employed by them from the 5 day of April 1790 to the 5 day of April 1791 and that the said account or Survey is made out from the list returned to me and from the best information I could procure of those whose lists are deficient neglected or refused to give in a list thereof in terms of the nottices left with them as foresaid. Charles Robb Assessor
E326/8/14/16 [Page] 16 Wheel Carriage Tax Burntisland Amount £7.0.0 10 P [Per] Cent £0.14.0 £7.14.0 Exd GS [Examined General Surveyor] 8
E326/8/14/17 1791 Cullen
E326/8/14/17 7 Jun 1791 Lord Findlater 1 1 £8.0.0 £0.16.0
E326/8/14/17 Alexander Ogilvie Vintner 1 1 £7.0.0 £0.14.0
E326/8/14/17 2 1 1 £15.0.0 £1.10.0
E326/8/14/17 [Page] 17 A Survey of Wheel-Carriage Tax Arising in the Town of Cullen from the 5th April 1791 to the 5th April 1792 by Patrick Mcdonald Assr. [Assessor] I Patrick Mcdonald Surveyor do hereby Certify that upon careful examination of the forgoing Rates and duties I find they Amount to Sixteen pound ten Shillings and that Upon the 12th Nov. [November] transmitted Mungo Rannie Collr. [Collector] of said duties in the Town of Cullen an exact duplicate of the Above Acct. [Account] Examind and compaird which containd my Oath that the Several Inhabitants were duly Served with Requisitions and the assessment Made up from the lists and answers in my Possession Patrick McDonald sur. [surveyor] Amount of the foreging Survey .....£15.0.0 Ten p. [per] Cent is .....................£1.10.0 Total Account ..... £16.10.0 Sworn before me at Inverss. [Inverness] 8th Novr. [November] 1791 Thomas Young Bailie
E326/8/14/18 [Page] 18 Wheel-Carriage Tax for Cullen 1791 √ 9
E326/8/14/18 The first lines of the summary sheet cannot be read owing to the gutter
E326/8/14/19 10 Jun 1791 Cupar
E326/8/14/19 David Methvin 1 1 £7.0.0 £0.14.0
E326/8/14/19 John Carnegie 1 1 £7.0.0 £0.14.0
E326/8/14/19 Bartholomew Cockburn 1 1 £7.0.0 £0.14.0
E326/8/14/19 James Morrison Esq. 1 1 £3.10.0 £0.7.0
E326/8/14/19 4 1 3 £24.10.0 £2.9.0
E326/8/14/19 [Page] 19 Survey in the burgh of Cupar from 5th April 1790 to 5th day of April 1791 By Charles Robb Assessor Prooff 1 Carriage at £3.10.0 for is year is £3.10.0 £0.7.0 3 Carriages at £7.0.0 Each for is year is £21.0.0 £2.2.0 £24.10.0 £2.9.0 I Charles Robb surveyor aforesaid do hereby certifye that upon carefull Examination of the foregoing duties I find they amount in whole to twenty four pounds ten Shillings Sterling and the ten per Cent dutys to two pounds nine Shillings Sterling and that upon the Fifth day of November I delivered to Alexander Simpson collector of the said duties for the burgh aforesaid an Exact duplicate of the above account duly Examined and compared with the foregoing which contained my Oath that notices were left with the several persons before named or at their dwelling houses of the dates annexed to their res'ive [respective] names requiring them within fourteen days to give in a list of their Carriage or Sadle Horses & retained or employed by them from the 5 day of April 1790 to 5 day of April 1791 and that the said account or survey is made out from the lists returned to me and from the best information I could procure of those whose lists are deficient neglected or refused to give in a list thereof in terms of the nottices left with them as aforesaid Charles Robb Assessor
E326/8/14/20 [Page] 20 Wheel Carriage Tax Cupar Amount £24.10.0 & 10 pr [per] Cent duty to £2.9.0 £26.19.0 Exd. GS [Examined General Surveyor] 10
E326/8/14/21 1791 Burgh of Dumbarton
E326/8/14/21 6 Sep 1791 George Macfarlane Vintner 2 2 £14.0.0 £1.8.0
E326/8/14/21 [Page] 21 Survey of Wheel-Carriage Tax Ending 5th April 1792 By David Hutcheson Surveyor I David Hutcheson Surveyor aforesaid do hereby certify that upon carefull Examination of the foregoing Rates & Duties find they amt. [amount] in whole to Fifteen pounds Eight shillings sterling and that this day I delivered to John Macaulay Collector of the said duties for the Burgh of Dumbarton an exact duplicate of the above account duly examined & Compared which contained my oath that a Requisition was left with the foregoing Inhabitant and that He was to be charged conform to his return or to my knowledge & belief that he was liable in the said duties David Hutcheson At Glasgow 29 December 1791
E326/8/14/22 [Page] 22 Wheel Carriages Dumbarton Burgh endg. [ending] 5th April 1792 Exd. [Examined] 11
E326/8/14/23 7 Jun 1791 Doctor John Gilchrist 1 1 £8.0.0 £0.16.0
E326/8/14/23 Mrs Walter Riddell 1 1 £8.0.0 £0.16.0
E326/8/14/23 8 Jun 1791 Thomas Goldie Esquire 1 1 £3.10.0 £0.7.0
E326/8/14/23 Captain John Hamilton 1 1 £8.0.0 £0.16.0
E326/8/14/23 Henry Clint Vintner 3 3 £21.0.0 £2.2.0
E326/8/14/23 Doctor John Harley 1 1 £7.0.0 £0.14.0
E326/8/14/23 Thomas Dickson Inkr [Innkeeper] 1 1 £3.10.0 £0.7.0
E326/8/14/23 Henry Dickson Innkeeper 1 1 £7.0.0 £0.14.0
E326/8/14/23 Doctor Copland 1 1 £3.10.0 £0.7.0
E326/8/14/23 Mrs McVitie 3 3 £21.0.0 £2.2.0
E326/8/14/23 Mrs Lowthian 1 1 £8.0.0 £0.16.0
E326/8/14/23 Doctor Babington 1 1 £3.10.0 £0.7.0
E326/8/14/23 16 4 8 4 £102.0.0 £10.4.0
E326/8/14/23 [Page] 23 Survey of the WHEEL-CARRIAGE TAX. in the Burgh of Dumfries, from 5 April 1791 to 5 April 1792 by William Currie Surveyor Proof 4 Two Wheel Carriages @ £3.10.0 is £14.0.0 8 Public Carriages @ £7.0.0 is £56.0.0 4 Private Carriages @£8.0.0 is £32.0.0 16 is £102.0.0 10 per Cent £10.4.0 Total £112.4.0 I William Currie Surveyor aforesaid do hereby Certify that upon carefull examination I find the foregoing duties Amount to the sum of One Hundred and Twelve Pounds four shillings Str. [Sterling] and that upon the Twenty fourth day of Novr [November] Seventeen hundred and Ninty one Years I delivered to Mr Francis Maxwell Coltr [Collector] of said duties an exact duplicat of Which Accots [Accounts] duly examined and Compared which contained my Oaths that the preceeding Inhabitants were dully Charg:d with requesititions And that they were Charged in Conformity to their Several returns and according to my knowledge and belief that they were Liable in said duties by William Currie Surveyor Joseph Johnston J: P [Justice of the Peace]
E326/8/14/24 [Page] 24 Survey of the Wheel Carriage Tax in the Burgh of Dumfries ending the 5 Aprile 1792 G:S: [General Surveyor] Office £112.4.0 Exd. GS [Examined General Surveyor] 12
E326/8/14/25 22 Jun 1791 John Lorimer vintr. [vintner] for hyre 3 3 £21.0.0 £2.2.0
E326/8/14/25 David Pringle brewer for hyre 2 2 £7.0.0 £0.14.0
E326/8/14/25 5 2 3 £28.0.0 £2.16.0
E326/8/14/25 Proof 2 Carriages at £3.10.0 is £7.0.0
E326/8/14/25 Proof 3 Carriages at £7.0.0 is £21.0.0
E326/8/14/25 And 10 p.cent [per cent] on £28.0.0 is £2.16.0
E326/8/14/25 amounting in all to £30.16.0 ster. [sterling]
E326/8/14/25 Survey of the WHEEL-CARRIAGE TAX in the Royalty of Dunbar from the 5 April 1791 to 5 April 1792 by William Johnstone Surveyor [Page] 25 I William Johnstone Survr. [Surveyor] aforesaid do hereby Certify that upon carefull examination I find the foregoing duties amount to the sum of Thirty pounds sixteen shillings Sterling and that upon the 26 Oct. [October] 1791 I delivered to William Kirkwood Collector of said duties an ex: :act duplicate of this Accompt duely examined & compared which contained my Oath that the preceeding Inhabitants were duely served with Requisitions And that they were charged in conformity to their several Returns or according to my knowledge & belief that they were liable in said duties. William Johnstone Surveyor
E326/8/14/26 [Page] 26 Survey of the Wheel Carriage Tax in the Royalty of Dunbar from 5 April 1791 to 5 April 1792 13 £30.16.0 ster. [sterling] Exd GS [Examined General Surveyor] Exd GS [Examined General Surveyor] [in pencil]
E326/8/14/27 20 Jun 1791 Sir Alexander Douglas 1 1 £8.0.0 £0.16.0
E326/8/14/27 William Gordon Vintner 4 4 £28.0.0 £2.16.0
E326/8/14/27 James Stewart Vinr [Vintner] 2 2 £14.0.0 £1.8.0
E326/8/14/27 Total 7 6 1 £50.0.0 £5.0.0
E326/8/14/27 [Page] 27 A Survey of the Rates and Duties on Wheel carriages in the Burgh of Dundee for one Year from 5th Apl. [April] 1791 to 5th Apl. [April] 1792 by Daniel Ross Surv: [Surveyor] I Daniel Ross Surveyor aforesaid do hereby Certify that upon careful examination I find the foregoing duties amount to the sum of Fifty five pounds Str. [Sterling] and that upon the .....day of.......I delivered to Mr James Dick Collector of the Said duties for the Burgh of Dundee an exact Duplicate of this account which contained my Oath that the preceding persons were served with requisitions, and that they were Charged conformable to their several returns or to the best information I could procure At Dundee 18th Novr [November] Daniel Ross Survr [Surveyor]
E326/8/14/28 [Page] 28 Dundee Wheel Carriage Tax £55.0.0 St [Sterling] Due 5th April 1792 DR [Daniel Ross] Exd GS [Examined General Surveyor] 14
E326/8/14/29 20 Jun 1791 Dumfermline
E326/8/14/29 John Willson 1 1 £7.0.0 £0.14.0
E326/8/14/29 Lawrence Gibb 1 1 £3.10.0 £0.7.0
E326/8/14/29 2 1 1 £10.10.0 £1.1.0
E326/8/14/29 Proof
E326/8/14/29 1Carriage at £3.10.0 p [per] annum £3.10.0 £0.7.0
E326/8/14/29 1 Carriage at £7.0.0 per annum £7.0.0 £0.14.0
E326/8/14/29 totall £10.10.0 £1.1.0
E326/8/14/29 [Page] 29 Survey in the burgh of Dumfermline from 5 day of April 1790 to 5 day of April 1791 [WHEEL- CARRIAGE TAX] By Charles Robb Assessor I Charles Robb Assessor aforesaid etc hereby certifye that upon in full Examination of the foregoing duties I find they amount in whole ten pounds ten shillings Sterling and the ten per Cent duty to one pound one shilling Sterling and that upon the Ninth day of November delivered to Robert Hutton Collector of the said duties for the burgh aforesaid an Exact duplicate of the above account duly Examined and compared with the foregoing which contained my oath that notices were [left] with the persons before named or at their dwelling houses of the dates annexed to their res"cive [respective] names requiring them within fourteen days to give in a list of their Carriage or sadle horses retained or employed by them from the 5 day of April 1790 to 5 day of April 1791 and the said account or survey is made out from the list returned to me and from the best information I could procure of the carriage or sadle horses of those whose lists are deficient neglected or [refused] to give in a list thereof in terms of the notices left with them [as] aforesaid.....................................Charles Robb Assessor
E326/8/14/30 [Page] 30 Wheel Carriage Tax Dumfermline Amount £10.10.0 & 10 pr. [per] Cent duty to £1.1.0 £11.11.0 Exd GS [Examined General Surveyor] 15
E326/8/14/31 6 Jun 1791 Michael Henderson Stabler Phaetons for hyre 2 2 £7.0.0 £0.14.0
E326/8/14/31 Robert McKay Inn keeper Chaises for hyre 2 2 £14.0.0 £1.8.0
E326/8/14/31 Mrs Paxton 1 1 £8 £0.16.0
E326/8/14/31 7 Jun 1791 Lord Rockville Castle Hill 1 1 £8.0.0 £0.16.0
E326/8/14/31 Dr [Doctor] Alexander Hamilton 1 1 £8.0.0 £0.16.0
E326/8/14/31 John Davidson writer 1 1 £8.0.0 £0.16.0
E326/8/14/31 Lady Elizabeth Hay 1 1 £8.0.0 £0.16.0
E326/8/14/31 Mr Thomas Tod 1 1 £8.0.0 £0.16.0
E326/8/14/31 14 Jun 1791 James Foggo writer Carrubbers Close 1 1 £3.10.0 £0.7.0
E326/8/14/31 Sir Stewart Threpland 1 1 £8.0.0 £0.16.0
E326/8/14/31 15 Jun 1791 James Sym Esqe of Northfield 1 1 £8.0.0 £0.16.0
E326/8/14/31 16 Jun 1791 George Lees Coach Master 2 2 £14.0.0 £1.8.0
E326/8/14/31 17 Jun 1791 John Bonar Painter Chaise for hyre 1 1 £7.0.0 £0.14.0
E326/8/14/31 Duncan Mcfarlane Stabler one stage Coach to Hadington and Two Post Chaises 3 3 £21.0.0 £2.2.0
E326/8/14/31 James Clark Farrier 5 Hackney Coaches & 4 Post Chaises 9 9 £63.0.0 £6.6.0
E326/8/14/31 Alexander McLaurin Stabler Post Chaises for hyre 6 6 £42.0.0 £4.4.0
E326/8/14/31 24 Jun 1791 John Bennet Surgeon 1 1 £8.0.0 £0.16.0
E326/8/14/31 27 Jun 1791 John Lindsay Publican Cross Hackney Coaches 2 2 £14.0.0 £1.8.0
E326/8/14/31 John Law Messenger Post Chaise for hire 1 1 £7.0.0 £0.14.0
E326/8/14/31 1 Jul 1791 Robert Marshall Innkeeper Fly to Glasgow 1 1 £7.0.0 £0.14.0
E326/8/14/31 2 Jul 1791 Alexander Wood Surgeon 1 1 £8.0.0 £0.16.0
E326/8/14/31 Principal Robertson College 1 1 £8.0.0 £0.16.0
E326/8/14/31 4 Jul 1791 John Ogg Post Chaises for hyre 2 2 £14.0.0 £1.8.0
E326/8/14/31 Dr [Doctor] Blair Argyle Square 1 1 £8.0.0 £0.16.0
E326/8/14/31 Mr Thomas Campbell Society 1 1 £8.0.0 £0.16.0
E326/8/14/31 5 Jul 1791 Miss Home lodging with Mr G Home 1 1 £8.0.0 £0.16.0
E326/8/14/31 Solicitor General 1 1 £8.0.0 £0.16.0
E326/8/14/31 Sir James Dalyell 1 1 £8.0.0 £0.16.0
E326/8/14/31 Sir William Miller 1 1 £8.0.0 £0.16.0
E326/8/14/31 Robert Reid Stabler 1 Coach 2 Chaises, & 2 Phaetons for hyre 5 2 3 £28.0.0 £2.16.0
E326/8/14/31 Carried Forward 54 5 32 17 £377.10.0 £37.15.0
E326/8/14/31 [Page] 31 A Survey of the Wheel-Carriage Tax in the City of Edinburgh from 5th April 1791 to 5 April 1792 By Robert Maughan Surveyor
E326/8/14/32 1791 Brought Forward 54 5 32 17 £377.10.0 £37.15.0
E326/8/14/32 7 Jul 1791 John Gloag [Mercht] Merchant Sheet 1 1 £3.10.0 £0.7.0
E326/8/14/32 Thomas Archibald Stabler Diligence to Peebles 1 1 £7.0.0 £0.14.0
E326/8/14/32 James Hislop Stabler Stage Coach to Queensferry 1 1 £7.0.0 £0.14.0
E326/8/14/32 8 Jul 1791 James Fisher Stabler Phaetons for hyre 2 2 £7.0.0 £0.14.0
E326/8/14/32 George Cuddie Stabler 1 Stage Coach to Glasgow & 2 Post Chaises 3 3 £21.0.0 £2.2.0
E326/8/14/32 Robert Lason Stabler one Chaise & 2 Phaetons for hyre 3 2 1 £14.0.0 £1.8.0
E326/8/14/32 William Shaw Stabler St Ann's Street New Town Hackney Coaches 2 2 £14.0.0 £1.8.0
E326/8/14/32 9 Jul 1791 John Hume Princes Street 1 1 £8.0.0 £0.16.0
E326/8/14/32 Patrick Heron Hackney Coach 1 1 £7.0.0 £0.14.0
E326/8/14/32 William Humble Saddler Hackney Coaches 3 3 £21.0.0 £2.2.0
E326/8/14/32 Hume Cleghorn & Wilson 2 1 1 £17.0.0 £1.14.0
E326/8/14/32 John Cameron Vintner one Coach & 1 Diligence to Glasgow 1 Coach to Stirling & Two Post Chaises 5 5 £35.0.0 £3.10.0
E326/8/14/32 Thomas Elder Esqe 1 1 £8.0.0 £0.16.0
E326/8/14/32 William Ainsley Saddler Hackney Coaches 2 2 £14.0.0 £1.8.0
E326/8/14/32 11 Jul 1791 Andrew McKenzie writer 1 1 £8.0.0 £0.16.0
E326/8/14/32 Sir Alexander Ramsay 1 1 £8.0.0 £0.16.0
E326/8/14/32 John Grieve Esqe 1 1 £8.0.0 £0.16.0
E326/8/14/32 John Learmonth 1 1 £8.0.0 £0.16.0
E326/8/14/32 William Bethune Esqr 1 1 £8.0.0 £0.16.0
E326/8/14/32 Lord Swinton 1 1 £8.0.0 £0.16.0
E326/8/14/32 Mr John M' Courtie 1 1 £3.10.0 £0.7.0
E326/8/14/32 Dowr [Dowager] Lady Elibank 1 1 £8.0.0 £0.16.0
E326/8/14/32 Honble [Honourable] Mrs Hamilton 1 1 £8.0.0 £0.16.0
E326/8/14/32 Honble [Honourable] Henry Erskine 1 1 £8.0.0 £0.16.0
E326/8/14/32 13 Jul 1791 Sir Philip Ainsley 1 1 £8.0.0 £0.16.0
E326/8/14/32 John Skinner Mews Lane Chaise for hyre 1 1 £7.0.0 £0.14.0
E326/8/14/32 William Drysdale Vintner 2 Mail Coaches 2 Diligences to Glasgow & 4 Post Chaises 8 8 £56.0.0 £5.12.0
E326/8/14/32 Earl of Aboyne St Andw [Andrew] Square 1 1 £8.0.0 £0.16.0
E326/8/14/32 Carried Forward 103 11 60 31 1 £715.10.0 £71.11.0
E326/8/14/32 [Page] 32 2
E326/8/14/33 1791 Brought Forward 103 11 60 31 1 £715.10.0 £71.11.0
E326/8/14/33 Lord Ankerville 1 1 £8.0.0 £0.16.0
E326/8/14/33 Alexander Wight Advte [Advocate] 1 1 £8.0.0 £0.16.0
E326/8/14/33 Lord Provost 1 1 £8.0.0 £0.16.0
E326/8/14/33 Mr Robert Sinclair 1 1 £8.0.0 £0.16.0
E326/8/14/33 Lady Auchenleck 1 1 £8.0.0 £0.16.0
E326/8/14/33 14 Jul 1791 Gilbert Innes Esqe of Stow 1 1 £8.0.0 £0.16.0
E326/8/14/33 Lord Elliock 1 1 £8.0.0 £0.16.0
E326/8/14/33 Dr [Doctor ] Andrew Hunter 1 1 £8.0.0 £0.16.0
E326/8/14/33 Allan McDougall writer 1 1 £8.0.0 £0.16.0
E326/8/14/33 Countess of Dalhousie 1 1 £8.0.0 £0.16.0
E326/8/14/33 David Stuart Banker Queen Street 1 1 £8.0.0 £0.16.0
E326/8/14/33 Lady Hunter Blair 1 1 £8.0.0 £0.16.0
E326/8/14/33 Robert Belches Esqe. 2 1 1 £17.0.0 £1.14.0
E326/8/14/33 Col [Colonel] Adam Livingston 1 1 £8.0.0 £0.16.0
E326/8/14/33 Miss Hamilton 1 1 £8.0.0 £0.16.0
E326/8/14/33 Alexander Walker Esqe 1 £8.0.0 £0.16.0
E326/8/14/33 John Mill Esqe of Fearn 1 1 £8.0.0 £0.16.0
E326/8/14/33 Captain Brown 1 1 £8.0.0 £0.16.0
E326/8/14/33 M.Genl [Major General] Campbell St Davids Street 1 1 £8.0.0 £0.16.0
E326/8/14/33 18 Jul 1791 Lady Sinclair George Street 1 1 £8.0.0 £0.16.0
E326/8/14/33 Robert Graham Esqe 1 1 £8.0.0 £0.16.0
E326/8/14/33 Lady Christian Graham 1 1 £8.0.0 £0.16.0
E326/8/14/33 Sir William Forbes 2 1 1 £17.0.0 £1.14.0
E326/8/14/33 Col [Colonel] McLeod of McLeod 2 1 1 £17.0.0 £1.14.0
E326/8/14/33 Mrs Spiers of Elderside 1 1 £8.0.0 £0.16.0
E326/8/14/33 Mrs Maxwell 1 1 £8.0.0 £0.16.0
E326/8/14/33 Lt Genl [Lieutenant General] Horn Elphingston 1 1 £8.0.0 £0.16.0
E326/8/14/33 Robert Dalziell Advte [Advocate] 1 1 £8.0.0 £0.16.0
E326/8/14/33 Mrs Fothringham of Powrie 1 1 £8.0.0 £0.16.0
E326/8/14/33 Mr John Campbell 1 1 £8.0.0 £0.16.0
E326/8/14/33 Alexander McKonochie Esq. 1 1 £8.0.0 £0.16.0
E326/8/14/33 Col [Colonel] Dalrymple of Fordel 1 1 £8.0.0 £0.16.0
E326/8/14/33 John Anderson writer 1 1 £8.0.0 £0.16.0
E326/8/14/33 19 Jul 1791 Mrs Millar 1 1 £8.0.0 £0.16.0
E326/8/14/33 Miss Stewart 1 1 £8.0.0 £0.16.0
E326/8/14/33 Mrs Mckay 1 1 £8.0.0 £0.16.0
E326/8/14/33 21 Jul 1791 Hugh Corrie writer Hanover St. 1 1 £3.10.0 £0.7.0
E326/8/14/33 22 Jul 1791 John Home Esqr. of Kilduff 1 1 £8.0.0 £0.16.0
E326/8/14/33 William Tait Advte [Advocate] 1 1 £8.0.0 £0.16.0
E326/8/14/33 Miss Gray 1 1 £8.0.0 £0.16.0
E326/8/14/33 Carried over 146 13 60 69 4 £1053.10.0 £105.7.0
E326/8/14/33 [Page] 3
E326/8/14/33 Al. McKonochie - has been left this way as both Alexander and Allan McKonochie were in Edinburgh at this time
E326/8/14/34 1791 Brought Forward 146 13 60 69 4 £1053.10.0 £105.7.0
E326/8/14/34 23 July 1791 Sir Michael Malcolm Fredk [Frederick] Street 1 1 £8.0.0 £0.16.0
E326/8/14/34 4 Jul 1791 Lady Suttie Argyle Sreet 1 £8.0.0 £0.16.0
E326/8/14/34 18 Jul 1791 A. Houston Esqe. George Street 1 1 £8.0.0 £0.16.0
E326/8/14/34 149 13 60 72 4 £1077.10.0 £107.15.0
E326/8/14/34 [Page] 34 4 Proof 13 Carriages with 2 Wheels each at £3.10.0................£45.10.0 60 Carriages with 4 Wheels (for hyre) each at £7.0.0.........£420.0.0 72 Carriages with 4 Wheels (Private use) each at £8.0.0. ...£576.0.0 4 Carriages with 4 Wheels (Private use) @ £9.0.0................£36.0.0 £1077.10.0 £1077.10.0 at the Rate 0f £10 per Cent £107.15.0 Total................... £1185.5.0 Surcharge 2 April 1792 Patrick Heron Princes Street 2...........2.....£28.0.0.......£2.16.0 2 Carriages with 4 wheels for here at £14.0.0 each...........................£28.0.0 £28 at the Rate of £10 per Cent................................................£2.16.0 Total Surcharge.....................................................................£30.16.0 Total Duties.........................................................................£1185.5.0 Grand Total.........................................................................£1216.1.0 I Robert Maughan Surveyor Do hereby Certify that upon careful examination of the foregoing Rates & Duties I find they Amount in whole to one Thousand Two Hundred and Sixteen Pounds, one Shilling Sterling and that upon the 28th day of December 1791 I delivered to Messrs George & Daniel McQueen Collector of said Duties in the Burgh 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 Houses of the dates annexed to their respective names........ Robert Maughan Surveyor
E326/8/14/35 [Page] 35 Blank page
E326/8/14/36 [page] 3 City of Edinburgh 4 & 2 Wheel Carriage Tax From 5 April 1791 to 5 April 1792 Tax Office Duplicate Delivered 11 Jany. [January] 1792 16
E326/8/14/37 1791 Town of Elgin
E326/8/14/37 9 Jul 1791 Mr. Andrew Peary Vintner 2 2 £14.0.0 £1.8.0
E326/8/14/37 10 Jul 1791 Mr. James Sutherland Vintner 2 2 £14.0.0 £1.8.0
E326/8/14/37 4 4 £28.0.0 £2.16.0
E326/8/14/37 [Page] 37 A Survey of Wheel-Carriage Tax Arising in the Town of Elgin from the 5th April 1791 to the 5th April 1792 by Patrick McDonald Survy. [Surveyor] Proff 4 Publick Carriages @ £7.0.0 each is £28.0.0 .......... Duty Carriages is £28.0.0 10 Per Cent on £28.0.0 is £2.16.0 ......................... Ten Per Cent £2.16.0 £30.16.0 ........................................................... Total Amount £30.16.0 I Patrick Mcdonald Survy. [Surveyor] do hereby Certify that upon careful examination of the foregoing rates And duties I find they Amount in whole to thirty pound and sixteen Shillings And that I Sent James Duffas Collector of these duties in the Town of Elgin an exact duplicate of the Above Acct. [Account] duly examined and Compad. [Compared] which Contained my Oath that the Several Inhabitants were Served with Notices and Requisitions and the Assessment Made up from the lists and answers in my possession Patrick McDonald Survr. [Surveyor] Sworn before me at Inves. [Inverness] 8th Nov. [November] 1791 Thomas Young Bailie
E326/8/14/38 [Page] 38 Wheel Carriage Tax Elgin 1791 √ 17
E326/8/14/38 Part of the transcription is hidden
E326/8/14/39 1791 Mr John Ritchie 1 1 £8.0.0 £0.16.0
E326/8/14/39 William Munro Vintner 1 1 £7.0.0 £0.14.0
E326/8/14/39 Total 2 1 1 £15.0.0 £1.10.0
E326/8/14/39 A Survey of the Rates and Duties on Wheel carriages in the Burgh of Forfar for one Year from 5th Apl [April] 1791 to the 5th Apl [April] 1792 by Daniel Ross Survr [Surveyor] [Page] 39 I Daniel Ross Surveyor aforesaid do Certify that upon carefull examination I find the foregoing duties amount to the Sum of Sixteen pounds Ten shillings Str. [Sterling] and that upon the [-] day of [-] I delivered to Mr John Barry Collector of the Said duties for the Burgh of Forfar an exact duplicate of this account which contained my oath that the above persons were served with requisitions and that they are Charged Conformable to their several returns to me or from the best information I could procure At Dundee 18th Novr [November] 1791 Daniel Ross Survr [Surveyor]
E326/8/14/40 [Page] 40 Forfar Wheel Carriage Tax £16.10.0 sh Str [shillings Sterling] Due 5th Apl [April] 1792 Exd [Examined] GS [General Surveyor] 18
E326/8/14/41 1791 Town of Forres
E326/8/14/41 18 Jul 1791 Mr. Alexander Forsyth 1 1 £7.0.0 £0.14.0
E326/8/14/41 19 Jul 1791 Mr. Emslie 1 1 £7.0.0 £0.14.0
E326/8/14/41 2 2 £14.0.0 £1.8.0
E326/8/14/41 [Page] 41 Survey of Wheel-Carriage Tax Arising in the Town of Forres from the 5th April 1791 to the 5th April 1792 by Patrick Mcdonald Prooff .. 2 four wheel Publick Carriages @ £7.0.0 each ..... £14.0.0 Ten Per Cent is ..... £1.8.0 Total Amt. [Amount] ..... £15.8.0 I Patrick Mcdonald Surveyor aforesaid do hereby Certify that upon careful Examination of the foregoing Rates and duties I find they Amount in whole to fifteen pound Eight Shilling Sterlg. [Sterling] and that upon the 12th Novr. [November] have transmitted Thomas Eddie Collector of Said duties for the Town of Forres an exact duplicate of the Above Acct. [Account] duly examined and compared which contained my Oath that the Several Inhabitants were Served with Requisions and the Assessment Made up from the lists and ansm [answers] in my possession Patrick Mcdonald Survr. [Surveyor] Sworn before me at Inves. [Inverness] 8th Nov. [November] 1791 Thomas Young Bailie
E326/8/14/42 [Page] 42 [Wheel Carriage Tax] [Town of ] Forres 1791 √ 19
E326/8/14/42 Part missing
E326/8/14/43 [Page] 43 Survey of Glasgow 1791 by George Storie Surveyor
E326/8/14/44 1791 1st & 2nd Division Nill
E326/8/14/44 26 Jul 1791 3rd Division
E326/8/14/44 John Marshall Vintner High Street 2 2 £7.0.0 £0.14.0
E326/8/14/44 4 & 5th. Divisions Nill
E326/8/14/44 6 Division
E326/8/14/44 Gallowgate Northside from Cross to Bridge
E326/8/14/44 16 Aug 1791 John Buchanan Chaise Setter 2 2 £14.0.0 £1.8.0
E326/8/14/44 Hugh McIndoe Vintner 2 2 £14.0.0 £1.8.0
E326/8/14/44 4 4 £28.0.0 £2.16.0
E326/8/14/44 7th Division
E326/8/14/44 Gallowgate Northside from Bridge to Camlachie
E326/8/14/44 20 Aug 1791 James Buchanan Vintner 12 12 £84.0.0 £8.8.0
E326/8/14/44 8th Division
E326/8/14/44 Gallowgate Southside from Cross to Bridge
E326/8/14/44 23 Aug 1791 Archibald Patton Vintner 1 1 £7.0.0 £0.14.0
E326/8/14/44 John Sword Spirit Dealer 1 1 £3.10.0 £0.7.0
E326/8/14/44 2 1 1 £10.10.0 £1.1.0
E326/8/14/44 9th Division
E326/8/14/44 Gallowgate Southsde to Charlotte Street with Charlotte Street
E326/8/14/44 29 Aug 1791 Charles Hiewit Horse Setter 1 1 £7.0.0 £0.14.0
E326/8/14/44 Robert McNair Sugar Boiler 1 1 £3.10.0 £0.7.0
E326/8/14/44 David Dale Merch [Merchant] 1 1 £8.0.0 £0.16.0
E326/8/14/44 3 1 1 1 £18.10.0 £1.17.0
E326/8/14/44 10th Division see note at end of the Survey Nill
E326/8/14/44 11th Division
E326/8/14/44 Trongate Northside from Cross to Candlerigs with Candlerigs
E326/8/14/44 5 - 6 Sep 1791 Robert Provan Vintner 3 3 £21.0.0 £2.2.0
E326/8/14/44 John Cuddie Grocer 2 2 £14.0.0 £1.8.0
E326/8/14/44 Andrew Dumbar Vintner 5 5 £35.0.0 £3.10.0
E326/8/14/44 Alexander McGregor for John Phillips Vintner 4 4 £28.0.0 £2.16.0
E326/8/14/44 Thomas Hatt Stabler 1 1 £3.10.0 £0.7.0
E326/8/14/44 15 1 14 £101.10.0 £10.3.0
E326/8/14/44 12 Division Nill
E326/8/14/44 [Page] 44 1 A Survey of the Wheel Carriage Tax in the Burgh of Glasgow for the year ending 5th April 1792 by George Storie Surveyor.
E326/8/14/45 13th Division
E326/8/14/45 Trongate & Argyle Street Northside from Candlerigs to Miller Street with Hutchison, Virginia & Miller Streets
E326/8/14/45 -- Sep 1791 Henry [Humming] Vintner 2 2 £14.0.0 £1.8.0
E326/8/14/45 David Todd Merch [Merchant] 1 1 £3.10.0 £0.7.0
E326/8/14/45 Thomas Durie Vintner 6 6 £42.0.0 £4.4.0
E326/8/14/45 Doct [Doctor] Alexander Stevenson's Heirs 1 1 £8.0.0 £0.16.0
E326/8/14/45 George Oswald Esq 1 1 £8.0.0 £0.16.0
E326/8/14/45 Archibald McCreadie Merch [Merchant] 1 1 £3.10.0 £0.7.0
E326/8/14/45 John Bain's heirs 1 1 £8.0.0 £0.16.0
E326/8/14/45 Robert Dunmore Merch [Merchant] 1 1 £8.0.0 £0.16.0
E326/8/14/45 14 2 8 4 £95.0.0 £9.10.0
E326/8/14/45 14th Division
E326/8/14/45 Argyle Street Northside from Miller Street West with Queen & Buchanan Streets
E326/8/14/45 14 Sep 1791 Gilbert Hamilton Merch [Merchant] 1 1 £3.10.0 £0.7.0
E326/8/14/45 James McDowall Lord Provost 1 1 £8.0.0 £0.16.0
E326/8/14/45 2 1 1 £11.10.0 £1.3.0
E326/8/14/45 15 Division
E326/8/14/45 Argyle Street Southside from Jamaica Street to Maxwell Street with St Enoch & Maxwell Streets
E326/8/14/45 -- Sep 1791 James Monteith Surgeon 1 1 £3.10.0 £0.7.0
E326/8/14/45 George Murdoch Esq 1 1 £8.0.0 £0.16.0
E326/8/14/45 2 1 1 £11.10.0 £1.3.0
E326/8/14/45 16 Division
E326/8/14/45 Argyle Street South side from Maxwell Street to Stockwell with Dunlop Street
E326/8/14/45 -- Sep 1791 William Shortridge Merch [Merchant] 1 1 £8.0.0 £0.16.0
E326/8/14/45 Colin McFarlane Vintner 2 2 £14.0.0 £1.8.0
E326/8/14/45 3 2 1 £22.0.0 £2.4.0
E326/8/14/45 17 Division
E326/8/14/45 Stockwell both sides
E326/8/14/45 -- Sep 1791 Thomas Cockburn Chaise Setter 2 2 £14.0.0 £1.8.0
E326/8/14/45 John Grier Chaise Setter 1 1 £7.0.0 £0.14.0
E326/8/14/45 3 3 £21.0.0 £2.2.0
E326/8/14/45 18th Division Nill
E326/8/14/45 19 Division
E326/8/14/45 Trongate from Cross to Queen Street & Princes Street
E326/8/14/45 -- Sep 1791 Walter McFarlane Trongate Vintner 2 2 £14.0.0 £1.8.0
E326/8/14/45 2 [Page] 45
E326/8/14/45 Cannot read dates - in fold of page
E326/8/14/46 20th Division
E326/8/14/46 Kingstreet West side to foot and up East side to Princes Street
E326/8/14/46 6 Oct 1791 William Gardner Vintner 7 2 5 £42.0.0 £4.4.0
E326/8/14/46 21st Division
E326/8/14/46 South Market West Side from head to foot
E326/8/14/46 22 Oct 1791 James Robertson Bookseller 1 1 £3.10.0 £0.7.0
E326/8/14/46 22nd Division
E326/8/14/46 South Market East side with St. Andrews square
E326/8/14/46 28 Oct 1791 William Anderson Tanner 1 1 £3.10.0 £0.7.0
E326/8/14/46 23rd Division
E326/8/14/46 Bridgegate both sides with Goose dubs
E326/8/14/46 2 Nov 1791 Lawrence Coulter Esq. 1 1 £8.0.0 £0.16.0
E326/8/14/46 24 Division
E326/8/14/46 Clyde Street Bromielaws Jamacia Street Etc.
E326/8/14/46 4 Nov. 1791 Mrs. Buchanan of Spittal 1 1 £3.10.0 £0.7.0
E326/8/14/46 A Survey of the Wheel Carriages in the Burgh of Glasgow borought under one view
E326/8/14/46 Page 1 Division 3 2 2 £7.0.0 £0.14.0
E326/8/14/46 Page 1 Division 6 4 4 £28.0.0 £2.16.0
E326/8/14/46 Page 1 Division 7 12 12 £84.0.0 £8.8.0
E326/8/14/46 Page 1 Division 8 2 1 1 £10.10.0 £1.10.0
E326/8/14/46 Page 1 Division 9 3 1 1 1 £18.10.0 £1.17.0
E326/8/14/46 Page 1 Division 11 15 1 14 £101.10 £10.3.0
E326/8/14/46 Page 2 Division 13 14 2 8 4 £95.0.0 £9.10.0
E326/8/14/46 Page 2 Division 14 2 1 1 £11.10.0 £1.3.0
E326/8/14/46 Page 2 Division 15 2 1 1 £11.10.0 £1.3.0
E326/8/14/46 Page 2 Division 16 3 2 1 £22.0.0 £2.4.0
E326/8/14/46 Page 2 Division 17 3 3 £21.0.0 £2.2.0
E326/8/14/46 Page 2 Division 19 2 2 £14.0.0 £1.8.0
E326/8/14/46 Page 2 Division 20 7 2 5 £49.0.0 £4.4.0
E326/8/14/46 Page 2 Division 21 1 1 £3.10.0 £0.7.0
E326/8/14/46 Page 2 Division 22 1 1 £3.10.0 £0.7.0
E326/8/14/46 Page 2 Division 23 1 1 £8.0.0 £0.16.0
E326/8/14/46 Page 2 Division 24 1 1 £3.10.0 £0.7.0
E326/8/14/46 75 14 52 9 £485.0.0 £48.10.0
E326/8/14/46 Proof 14 Carriages at £3.10.0 £49.0.0 £4.18.0
E326/8/14/46 52 Carriages at £7.0.0 £364.0.0 £36.8.0
E326/8/14/46 9 Carriages at £9.0.0 £72.0.0 £7.4.0
E326/8/14/46 £485.0.0 £48.10.0
E326/8/14/46 10 p. [per] Cent thereon £48.10.0
E326/8/14/46 £533.10.0
E326/8/14/46 [Page] 46 3rd I George Storie Surveyor aforesaid do hereby certify that upon careful examination I find the foreoing [duties] amounts to the Sum of Five hundred and Thirty three pounds ten Shillings Sterling and that this day I delivered to John Carlisle Collector of these duties an exact duplicate of this Account duly examined and compared which contained my Oath that the foregoing Inhabitants were duly served with requisitions and that they were [charged] conform to their returns or my knowledge belief that they were liable in said duties Glasgow Twelfth December [1791] George Storie Surveyor Amount annexed brought up £535.10.0 10 December 1791 Robert Struthers Two Wheel Carriage £3.10.0 10 p. [per] cent thereon £0.7.0 £527.17.0 I George Storie Surveyor aforesaid do further declare the duties [afsd aforesaid ] Amount to Five Hundred and thirty Seven pounds Seven Shillings Sterling and that a true Copy [of] the same was delivered by me to John Carlisle Collector aforesaid December 1791 George Storie
E326/8/14/47 Brot. [Brought] Over 75 14 52 9 £485.0.0 £48.10.0
E326/8/14/47 10 Division Robert Struthers 1 1 £3.10.0 £0.7.0
E326/8/14/47 76 15 52 9 £488.10.0 £48.17.0
E326/8/14/47 Proof
E326/8/14/47 52 Carriages at £7.0.0 £364.0.0
E326/8/14/47 9 Carriages at £8.0.0 £72.0.0
E326/8/14/47 15 Carriages at £3.10.0 £52.10.0
E326/8/14/47 £488.10.0
E326/8/14/47 10 p. [per] Cent on Carriages £48.17.0
E326/8/14/47 £537.7.0
E326/8/14/47 [Page] 47 Wheel-Carriage Tax
E326/8/14/48 [Page] 48 Wheel Carriages Glasgow ending 5 April 1792 £537.7.0 Exd. [Examined] 20
E326/8/14/49 28 Jun 1791 Mrs Fairbairn vintr. [vintner] for hyre 3 3 £21.0.0 £2.2.0
E326/8/14/49 Robert Roughead vintr. [vintner] for hyre 1 1 £7.0.0 £0.14.0
E326/8/14/49 Dr. [Doctor] Richard Sommer priv. [private] use 1 1 £8.0.0 £0.16.0
E326/8/14/49 John Clerk junr. [junior] vintr. [vintner] for hyre 3 3 £21.0.0 £2.2.0
E326/8/14/49 8 7 1 £57.0.0 £5.14.0
E326/8/14/49 Proof 7 Carriages at £7.0.0 is £49.0.0
E326/8/14/49 Proof 1 Carriage at £8.0.0 is £8.0.0
E326/8/14/49 £57.0.0
E326/8/14/49 and 10 p. cent [per cent] on £57.0.0 is £5.14.0
E326/8/14/49 amounting in all to £62.14.0 Ster. [Sterling]
E326/8/14/49 Survey of the WHEEL-CARRIAGE TAX in the Royalty of Haddington from 5 April 1791 to 5 April 1792 by William Johnstone Survyr. [Surveyor] [Page] 49 I William Johnstone Surveyor aforesaid do hereby Certify that upon carefull examination I find the foregoing duties amount to Sixty two pounds fourteen shillings Sterling and that upon the 26th October 1791 I delivered to John Carfrae Collector of these duties an exact duplicate of this ac: :compt duely examined & compared which contained my Oath That the preceeding Inhabi: :tants were duely served with requisitions And that they were charged in conformity to their several returns Or according to my knowledge & belief that they were liable in said duties. William Johnstone Surveyor
E326/8/14/50 [Page] 50 Survey of the Wheel Carriage Tax in the Royalty of Haddington from 5 April 1791 to 5 April 1792 £62.14.0 stg [sterling] Exd GS [Examined General Surveyor] 21
E326/8/14/51 1791
E326/8/14/51 John Fraser Innkeeper 1 1 £7.0.0 £0.14.0
E326/8/14/51 Provost James Campbell 1 1 £3.10.0 £0.7.0
E326/8/14/51 2 1 1 £10.10.0 £1.1.0
E326/8/14/51 Proof
E326/8/14/51 1 Carriage at £7.0.0 £7.0.0
E326/8/14/51 1 Carriage @ £3.10.0 £3.10.0 £10.10.0
E326/8/14/51 10 p. [per] Cent on £10.10.0 £1.1.0
E326/8/14/51 [Page] 51 Report Survey Wheel-Carriage Tax Burgh of Inveraray the year ending 5th April 1792 By Duncan MacNuier Surveyor [I] Duncan MacNuier Surveyor aforesaid do hereby certify that upon carefull examination [of the] foregoing rates and dutys I find they ammount to Eleven pounds Eleven shillings [and] that upon the 21st Feby. [February] 1792 I delivered to Peter Macarthur Depute Collector [of] the said dutys for Argyleshire an exact Duplicate of the above amount duly [examined] and compared with the foregoing which contained my Oath that [Notices] were given to the forenamed persons or left at their dwelling houses [of] the date foresaid and that the Account was made up from the Returns [made] to me in consequence thereof Duncan MacNuier
E326/8/14/52 [Page] 52 Survey Wheel Carriage Tax Burgh of Inveraray 5th April 1792 Exd. [Examined] 22
E326/8/14/53 1791 Royal Burgh of Irvine
E326/8/14/53 23 Aug 1791 The Honble [Honourable] Patrick Boyle 1 1 £8.0.0 £0.16.0
E326/8/14/53 Alexander Watt Vintner 2 2 £14.0.0 £1.08.0
E326/8/14/53 Mrs Shaw Vintrix 1 1 £7.0.0 £0.14.0
E326/8/14/53 Captn.[Captain] Robert Davidson 1 1 £8.0.0 £0.16.0
E326/8/14/53 Total 5 3 2 £37.0.0 £3.14.0
E326/8/14/53 [Page] 53 Royal Burgh of Irvine WHEEL- CARRIAGE TAX. From 5th April 1791 to 5th April 1792 By Robert Aiken Surveyor. Prooff 3 four Wheel'd Public Carriages at £7.0.0 £21 0.0 2 four Wheel'd private Carriages at £8.0.0 £16 0.0 Total by prooff £37 0.0 10 per Cent thereon £3.14.0 Total £40.14.0 I Robert Aiken Surveyor aforesaid Do hereby Certify That upon careful Examination of the foregoing rates and duties I find they amount in whole to Fourty pounds fourteen shillings Sterling with the ten per Cent thereon being Three pounds fourteen shillings Sterling and that upon the Tenth day of December Currt. [Current] I delivered to Mr John Watt 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 left or delivered by one of the dates foresaid and that the Rates 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
E326/8/14/54 [Page] 54 Survey of The Rates and Duties upon Wheel Carriages within the Royal Burgh of Irvine from 5th April 1791 to 5th April 1792 By Robert Aiken Surveyor. Exd [Examined] 23 Increased £15.0.0
E326/8/14/55 1791 The Burgh of Jedburgh
E326/8/14/55 23 Jun 1791 Adam Scott Vintner in Jedburgh 1 1 £7.0.0 £0.14.0
E326/8/14/55 [Page] 55 A Survey of the Wheel-Carriage Tax in the Burgh of Jedburgh from the 5 of Aprile 1791 to the 5 of Aprile 1792 by William Brunton Surveyor I William Brunton Surveyor aforesaid do hereby certify that upon carefull examination I find the above dutys Amount to the Sum of Seven pound Fourteen Shillings and that upon the Twenty day of October I delivered to James Black 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 to me upon calling for that purpose an Attested list of all the Servants horses and Carriages used and employed by them from the fifth of Aprile Ninety one to the fifth of Aprile Ninety two as well as an exact account of what Servants horses and Carriages they may use and employ any where else and that the foregoing Report was made up from their 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
E326/8/14/56 [Page] 56 Survey of the Wheel Carriage Tax in the Burgh of Jedburgh from the 5th Aprile 1791 to the 5 of April 1792 Exd. GS [Examined General Surveyor] 24
E326/8/14/57 8 Aug 1791 Kinghorn
E326/8/14/57 William Wright 2 2 £14.0.0 £1.8.0
E326/8/14/57 William Skinner 2 2 £14.0.0 £1.8.0
E326/8/14/57 David Moffat Pettycurr 2 2 £14.0.0 £1.8.0
E326/8/14/57 James Rutherfoord 1 1 £3.10.0 £0.7.0
E326/8/14/57 7 1 6 £45.10.0 £4.11.0
E326/8/14/57 Proof
E326/8/14/57 1 Carriage at £3.10.0 p. [per] annum is £3.10.0 £0.7.0
E326/8/14/57 6 Carriage @ £7.0.0 p. [per] annum is £42.0.0 £4.4.0
E326/8/14/57 Totall £45.10.0 £4.11.0
E326/8/14/57 [Page] 57 Survey in the Burgh of Kinghorn from 5th day of April 1790 to 5th day of April 1791 Wheel-Carriage Tax by Charles Robb Assessor [I] Charles Robb Assessor aforesaid do hereby certify that upon carefull [examination] of the foregoing duties I find they amount in whole to fourty [five] pounds ten Shillings Sterling and the ten per Cent duty to four pounds [eleven] shilings Sterling and that upon the Eight day of November I delivered to [John] Hutton Collector of the said duties for the burgh aforesaid an Exact [duplicate] of the above account duly Examined and compared with the [forgoing] which contained my Oath that notices were left with the [several] persons before named that they were to be charged with the [dates] aforesaid desiring them with in fourteen days to give in a list [of] their Carriage or Sadle horses etc. retained or employed by them from [the] 5th day of April 1790 to 5th day of April 1791 that the said account [survey] or made out from the list returned to me and from the best [information] I could procure of the Carriage or sadle horses of those whose [lists] are deficient neglected or refused to give in a list thereof in Terms of [the] Nottices left with them as aforesaid - Charles Robb Assessor
E326/8/14/58 [Page] 58 Wheel Carriage Tax Kinghorne Amount £45.10.0 & 10 P. [per] Cent duty to ..... £4.11.0 £50.1.0 ExGS [Examined General Surveyor] 25
E326/8/14/59 Kirkaldie
E326/8/14/59 6 Aug 1791 James Towsend Oswald Esq 1 1 £8.0.0 £0.16.0
E326/8/14/59 Andrew Cowan 1 1 £8.0.0 £0.16.0
E326/8/14/59 John Willson 1 1 £7.0.0 £0.14.0
E326/8/14/59 Thomas Meldrum 1 1 £7.0.0 £0.14.0
E326/8/14/59 Mrs Chrystie 1 1 £7.0.0 £0.14.0
E326/8/14/59 Mrs Whyte 1 1 £8.0.0 £0.16.0
E326/8/14/59 6 3 3 £45.0.0 £4.10.0
E326/8/14/59 Survey in the burgh of Kirkaldie from 5th day of April 1790 to 5th day of April 1791 By Charles Robb Assessor [Page] 59 Prooff 3 Carriages at £7.0.0 Each per annum is £21.0.0 £2.2.0 3 Carriages at £8.0.0 Each per annum is £24.0.0 £2.8.0 totall £45.0.0 £4.10.0 I Charles Robb assessor aforesaid do hereby certifye that upon carefull Examination of the foregoing duties I find they amount in whole to fourty five pounds Sterling and the ten per Cent duty to four pounds ten shillings Sterling and that upon the Eight day of November I delivered to William Drysdale Collector of the said duties for the burgh aforesaid an Exact duplicate of the above account duly Examined and compared with the foregoing which contained my Oath that nottices were left with the persons before named or at their dwelling houses of the dates annexed to their [respective] names requiring them within fourteen days to Give in a list of their Carriage or sadle horses retained or employed by them from the 5th day of April 1790 to 5 day of April 1791 and the said account or survey is made from the list returned to me and from the best information I could procure of those whose lists are deficient or neglected or refused to give in a list thereof in terms of the nottices left with them as aforesaid. - Charles Robb Assessor
E326/8/14/59 Can't make out the first word in line 10 of the declaration. Surveyor mentions Carriage and sadle horses, though this is wheel-carriage tax.
E326/8/14/60 [Page]60 Wheel Carriage Tax Kirkaldie Amount £45.0.0 & 10 percent to £4.10.0 £49.10.0 Exd [Examined] GS 26
E326/8/14/61 Burgh of Kirkcudbt. [Kirkcudbright]
E326/8/14/61 23 Apr 1791 Robert Douglas Kirkcudbright for hire 1 1 £7.0.0 £0.14.0
E326/8/14/61 [Page] 61 Survey of the Wheel-Carriage Tax in the Burgh of Kirkcudbt. [Kirkcudbright] from 5th April 1791 to 5th April 1792 by Anthony Macmillan Surveyor Proof 1 at £7.0.0 is £7.0.0 £7.0.0 10 P. [per] Cent thereon is £0.14.0 £7.14.0 Totall I Anthony Macmillan Surveyor aforesaid do hereby Certify that after careful examination of the foregoing Several rates & duties & duties I find they amount in whole to the sum of Seven Pounds fourteen Shillings Sterling - and that upon the third day of Decbr. [December] one thousand seven hundred & ninety one years I delivered to Mr. David McLellan Collector of the said duties for the Burgh aforesaid an exact Duplicate of the foregoing which contained my Oath that Reqns. [Requisitions] or notices were delivered to or left for the said several Persons at their dwelling place of the date annexed to their name that were to be charged with the Duties so certified to be due from them. Anthony Macmillan
E326/8/14/61 The date is difficult to read owing to the gutter.
E326/8/14/62 [Page] 62 Survey of the Wheel carriage Tax in the Burgh of Kirkcudbright from the 5th day of April 1791 to the 5 of April 1792 £7.14.0 Exd. [Examined] 27
E326/8/14/63 1791 Lanerk Town
E326/8/14/63 9 Jul 1791 Miss Porterfield of Smiellom Entered & to be paid for in Edinr [Edinburgh] 1
E326/8/14/63 Commissary John Bannatyne 1 1 £3.10.0 £0.7.0
E326/8/14/63 Robert Swan Saddler 1 1 £3.10.0 £0.7.0
E326/8/14/63 John Jack Vintr [Vintner] 1 1 £7.0.0 £0.14.0
E326/8/14/63 Total 4 2 1 £14.0.0 £1.8.0
E326/8/14/63 3 £14.0.0
E326/8/14/63 £1.8.0
E326/8/14/63 Grand Total £15.8.0
E326/8/14/63 Proof
E326/8/14/63 2 Carriages with 2 wheels at £3.10.0 Each is £7.0.0
E326/8/14/63 1 Publick carriage with 4 wheels at £7.0.0 Each is £7.0.0
E326/8/14/63 3 £14.0.0
E326/8/14/63 Ten per cent on the above Duties is £1.8.0
E326/8/14/63 Grand Total £15.8.0
E326/8/14/63 [Page] 63 A Survey of the Duties on Wheel Carriages kept in the Royal Burgh of Lanark for the year from the 5th of April 1790 to the 5th of April 1791 by William Mure Surveyor Surveyed July 9th 1791 I William Mure Surveyor Aforesaid do hereby Certify that upon Carefull examination of the foregoing Several Rates & Duties, I find they amount in whole to fifteen pounds eight shillings Sterling & that upon the 5 day of December, I Delivered to Mr James Waygateshaw Collector of the said Duties for the Burgh aforesaid an Exact Duplicate of the above Account duly Examined & Compared with the foregoing, which Contained my Oath that requisitions were left with the Several Inhabitants or at their Dwelling houses of the dates Annexed to their Respective names & that they are to be Charged with the sums hereby Certified to be due from them William Mure Surveyor
E326/8/14/64 [Page] 64 Carriage duty in Lanark burgh ending 1792 Ex'd [Examined] 28
E326/8/14/65 1791
E326/8/14/65 22 Jul 1791 William Nicol vint. [vintner] for Hyre 2 2 £14.0.0 £1.8.0
E326/8/14/65 [Page] 65 Survey of the Wheel-Carriage Tax in the Royalty of Lauder from 5 April 1791 to 5 April 1792 by William Johnstone Survr. [Surveyor] Proof 2 Carriages at £7.0.0 each is £14.0.0 and 10 pCt. [per cent] is £1.8.0 amounting in all to £15.8.0 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 27 Octr. [October] 1791 I delivered to Robert Romaines Collector of said duties an exact duplicate of this Accompt duely examined and compared which contained my Oath that the foregoing Inhabitant was served with a requisition and charged according to the return thereto made. William Johnstone Survr. [Surveyor]
E326/8/14/66 [Page] 66 Survey of the Wheel Carriage Tax in the Royalty of Lauder from 5 April 1791 to 5 April 1792 £15.8.0 Sterg. [Sterling] ExGs [Examined General Surveyor] 29
E326/8/14/67 18 Jul 1791 Mr Edward Balmain Vintr [Vintner] Licenced to Post 2 2 £14.0.0 £1.8.0
E326/8/14/67 Mrs Finlayson Vintr [Vintner] Licenced to Post 2 2 £14.0.0 £1.8.0
E326/8/14/67 Mr Richard Forrester Vintr [Vintner] Licenced to Post 2 2 £14.0.0 £1.8.0
E326/8/14/67 31 Jul 1791 Mr Thomas Watkines 1 1 £3.10.0 £0.7.0
E326/8/14/67 Baillie Napier 1 1 £3.10.0 £0.7.0
E326/8/14/67 Totall 8 2 6 £49.0.0 £4.18.0
E326/8/14/67 [Page] 67 Survey of the WHEEL-CARRIAGE TAX in the Town of Linlithgow from the 5th April 1791 to the 5th April 1792 James Watsone Surveyor Proof 6 Publick Carriages...................@ £7.0.0 each......... £42.0.0 2 Two wheel Carriages..............@ £3.10.0 each... £ 7.0.0 £49.0.0 To the 10 Per Cent thereon £4.18.0 Totall £53.18.0 I James Watsone Surveyor aforesaid Do hereby Certify that upon careful examination of the forgoing Rates and Duties I find they amount in whole to the Sum of Fifty three pounds eighteen shillings Sterl [Sterling] And that upon the thirteenth day of October last I delivered to Mr William Napier Collector of the foresaid Borough an exact Dupplicate of the forgoing Survey which contained my oath that the several persons before named were duly served with Requisitions & Notices whereby they were to be charged with the several Duties hereby certified to be due by them - James Watsone Surveyor Linlithgow 2nd November 1791
E326/8/14/68 [Page] 68 Survey of the Wheel Carriages in the Town of Linlithgow from the 5th April 1791 to the 5th April 1792 By James Watsone Surveyor Compd [Compared] Exd [Examined] GS [General Surveyor] 30
E326/8/14/69 1791 Lady Carnegie 1 1 £8.0.0 £0.16.0
E326/8/14/69 8 Aug 1791 Mrs Rinny Borrolofield 1 1 £8.0.0 £0.16.0
E326/8/14/69 Robert Mephen Esq 1 1 £8.0.0 £0.16.0
E326/8/14/69 Provost Alexander Christie 1 1 £8.0.0 £0.16.0
E326/8/14/69 Mrs Dryver Vintner 2 2 £14.0.0 £1.8.0
E326/8/14/69 Mrs Bean Vintner 2 2 £14.0.0 £1.8.0
E326/8/14/69 Alexander Lamb Hirer 1 1 £7.0.0 £0.14.0
E326/8/14/69 Total 9 4 5 £67.0.0 £6.14.0
E326/8/14/69 5 4
E326/8/14/69
E326/8/14/69 69 A Survey of the Rates and Duties on Wheel Carriages in the Burgh of Montrose for one year from 5th Apl [April] 1791 to 5th Apl [April] 1792 by Daniel Ross Surveyor. I Daniel Ross Surveyor aforesaid do Certify that upon careful examination find the foregoing duties amount in all to the Sum Seventy three pounds fourteen shillings and that upon the [-] day of [-] I delivered to Mr John Strachan Collector an exact duplicate of this account which contained my oath that the above persons were served with notifications were delivered to each of the above persons and that they are Charged with and agreeable to their several returns or to the best information I could procure At Dundee 18th Nov [November] 1791 Daniel Ross Surv [Surveyor] £35 32 67
E326/8/14/69 Wording of declaration is a bit confused in places.
E326/8/14/70 [Page] 70 Montrose Carriage Tax £73.14.0 St [Sterling] Due 5th April 1792 DR [Daniel Ross] Exd [Examined] GS [General Surveyor] 31
E326/8/14/71 1791 Town of Nairn
E326/8/14/71 16 Jun 1791 Thomas McLaren Vintner 1 1 £7.0.0 £14.0.0
E326/8/14/71 [Page] 71 A Survey of Wheel-Carriage Tax Arising in the Town of Nairn from the 5th Aprile 1791 to the 5th Aprile 1792 By Patrick McDonald Survy. [Surveyor] I Patrick Mcdonald Survy. [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 Upon the 12th Nov. [November] have Sent James Strath Collr. [Collector] of Said duties in the Town of Nairn an exact Duplicate of the Above Acct. [Account] examined and Compared which contained my Oath that the Several inhabitants were Served with Requisitions and the Assessment Made Up from the list and answers in my Possession Patrick McDonald Survyr. [Surveyor] Sworn before me at Inves. [Inverness] 8th Nov. [November] 1791 Thomas Young Bailie
E326/8/14/72 [Page] 72 Wheel Carriage Tax 1791 √ 32 32
E326/8/14/72 The first line of this note is unreadable as it is in the gutter
E326/8/14/73 24 -- 1791 Charles Dalrymple Esqr. 2 1 1 £11.10.0 £1.3.0
E326/8/14/73 Proof 1 Carriage at £3.10.0 is £3.10.0
E326/8/14/73 Proof 1 Carriage at £8.0.0 is £8.0.0
E326/8/14/73 £11.10.0
E326/8/14/73 and 10 p.cent [per cent] on £11.10.0 is £1.3.0
E326/8/14/73 amounting in all to £12.13.0 Ster. [Sterling]
E326/8/14/73 Survey of the WHEEL-CARRIAGE TAX in the Royalty of North Berwick from 5 April 1791 to 5 April 1792 by William Johnstone Survyr. [Surveyor] [Page] 73 I William Johnstone Surveyor do hereby certify that upon carefull examination I find the foregoing duties amount to the sum of Twelve pounds thirteen shill. [shillings] Ster. [Sterling] & that upon the 26 Oct. [October] 1791. I delivered to John Kirk collector of said duties an exact duplicate of this 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 his return. William Johnstone Surveyor
E326/8/14/73 Date column unreadable
E326/8/14/74 [Page] 74 Survey of the Wheel Carriage Tax in the Royalty of North Berwick from 5 April 1791 to 5 April 1792. £12.13.0 Ster. [Sterling] Exd. GS [Examined General Surveyor] 33
E326/8/14/75 1791 The Burgh of Peebles
E326/8/14/75 12 Oct 1791 Miss Ritchie in Peebles 1 1 £7.0.0 £0.14.0
E326/8/14/75 [Page] 75 A Survey of the Wheel-Carriage Tax in the Burgh of Peebles from the 5 of Aprile 1791 to the 5 Aprile 1791 By William Brunton Surveyor I William Brunton Surveyor aforesaid do hereby certify that upon carefull examination I find the above duties amount to the Sum of Seven pound fourteen Shillings and that upon the third day of November I delivered to John Hyslop Collector of Said duties for the Burgh aforesaid an exact duplicate of the above which contained my Oath that the preceding 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 fifth of Aprile Ninety One to the fifth of Aprile Ninety two 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 or from my own certain knowledge of their respective Establishments William Brunton
E326/8/14/75 The surveyor has entered the years both as 1791, I have transcribed both as wirtten
E326/8/14/76 [Page] 76 A Survey of the Wheel Carriage Tax in the Burgh of Peebles from 5 of Aprile 1791 to the 5 of Aprile 1792 ExGs [Examined General Surveyor] 34
E326/8/14/77 2 -- -- Mrs C. [Cathrin] Marshall for hyre 3 3 £21.0.0 £2.2.0
E326/8/14/77 John Campbell for hyre 5 5 £35.0.0 £3.10.0
E326/8/14/77 John Burt for hyre 2 2 £14.0.0 £1.8.0
E326/8/14/77 Mrs Jean Ironside for hyre 2 2 £14.0.0 £1.8.0
E326/8/14/77 Mrs M [Mary] Campbell for hyre 1 1 £7.0.0 £0.14.0
E326/8/14/77 Colin Richardson for hyre 1 1 £7.0.0 £0.14.0
E326/8/14/77 Alexander Cameron for hyre 1 1 £3.10.0 £0.7.0
E326/8/14/77 John Richardson Esqr Private 1 1 £8.0.0 £0.16.0
E326/8/14/77 James Murray Esqr Private 1 1 £3.10.0 £0.7.0
E326/8/14/77 17 2 14 1 £113.0.0 £11.6.0
E326/8/14/77 £113.0.0
E326/8/14/77 Proof
E326/8/14/77 2 at £3.10.0 £7.0.0
E326/8/14/77 14 at £7.0.0 £98.0.0
E326/8/14/77 1 at £8.0.0 £8.0.0
E326/8/14/77 £113.0.0
E326/8/14/77 £113.0.0 at 10 Per Ct [Cent] £11.6.0
E326/8/14/77 £124.6. £124.6.0
E326/8/14/77 [Page] 77 A Survey of the Rates and Duties on Wheel Carriages arisen in the Town [of] Perth from 5th April 1791 to 5 April 1792 by Laurence Buchan Surveyor Perth 22 November 1791 I Laurence Buchan Surveyor aforesaid do hereby certify that upon careful examination of the foregoing Several Rates and Duties find they amount in Whole to One hundred and Twenty four pounds Six Shillings st [Sterling] and this date I delivered to Mr Patrick Miller Colector 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 or at their Dwelling houses to which their returns were made agreeable to the Above charge Laurence Buchan Surveyor
E326/8/14/78 [Page] 78 [A Survey of the Rates & Duties ] on Wheel Carriages in the Town of Perth 1791 £124.6.0 Exd. GS [Examined General Surveyor] 35
E326/8/14/79 30 Jul 1791 Mr. Alexander Taylor Vintner (Licenced to post) 2 2 £14.0.0 £1.8.0
E326/8/14/79 27 Jul 1791 Mrs. Crawford 1 1 £8.0.0 £0.16.0
E326/8/14/79 Total 3 2 1 £22.0.0 £2.4.0
E326/8/14/79 [Page] 79 Survey of the Wheel-Carriage Tax in Queensferry from the 5th April 1791 to the 5th April 1792 By James Watsone Surveyor Proof 2 Public Carriages at £7.0.0 each ....... £14.0.0 1 Private Carriage at £8.0.0 each ....... £8.0.0 £22.0.0 To the 10 per cent on the same ......... £2.4.0 £24.4.0 I James Watson Surveyor aforesaid Do herby certify that upon carefull examination of the forgoing Rates and Duties I find they amount in whole to the Sum of Twenty four pounds four shillings Sterl. [Sterling] And that upon the fourteenth day of October last I delivered to Mr. Robert Chapman Collector for the foresaid Borough an exact Duplicate of this Survey which contained my oath that the Several persons before named were duly served with Requisitions or Notices whereby they were to be charged with the several Duties hereby certified to be due by them. - James Watsone Surveyor Linlithgow 2nd. November 1791
E326/8/14/80 [Page] 80 Survey of the Wheel Carriage Tax in Queensferry from the 5th April 1791 to the 5th April 1792 By James Watsone Surveyor Comped. [Compared] ExGS [Examined General Surveyor] 36
E326/8/14/81 7 Jul 1791 St Andrews
E326/8/14/81 Robort Patton Esq. 1 1 £3.10.0 £0.7.0
E326/8/14/81 Professor Nicholas Villant 1 1 £3.10.0 £0.7.0
E326/8/14/81 Capt [Captain] Duncan 1 1 £8.0.0 £0.14.0
E326/8/14/81 Alexander Carstairs 2 2 £14.0.0 £1.8.0
E326/8/14/81 5 2 2 1 £29.0.0 £2.18.0
E326/8/14/81 [Page] 81 Survey in the Burgh of St Andrews from 5th day of April 1790 to 5 April 1791 By Charles Robb Surveyor Prooff 2 Carriages at £3.10.0 Each p [per] annum is £7.0.0 £0.14.0 2 Carriages @ £7.0.0 Each p [per] annum is £21.0.0 £1.8.0 1 Carriage @ £8.0.0 Each p [per] annum is £8.0.0 £0.16.0 totall £29.0.0 ... £2.18.0 I Charles Robb assessor aforesaid do hereby certifye that upon carefull Examined of the foregoing duties I find they amount in whole to twenty nine pounds Sterling and the ten per Cent dutys to two pound eighteen Shillings Sterling and that upon the Fourt day of November I delivered to Andrew Gullan Collector of the said duties for the burgh aforesaid an Exact duplicate of the above account duly Examined and compared with the foregoing which contained my Oath that notices were left with the several person before named or at their dwelling houses of the dates annexed to their res"ive [respective] names that they were to be charged with the duties set against their names requiring them within fourteen days to give in a list of their Carriage or saddle horses retained or employed by them from the 5 day of April 1790 to 5 day of April 1791 and the said acct. [account] or survey is made out from the lists returned to me and from the best information I could procure of the Carriage or sadle horses of those whose lists are deficient neglected or refused to give in a list thereof in terms of the notices left with them as aforesaid. Charles Robb Assessor
E326/8/14/82 [Page] 82 Wheel Carriges St. Andrews Amount £29.0.0 & 10 Pr [Per] Cent to £2.18.0 £31.18.0 37
E326/8/14/83 1791 Sanquhar
E326/8/14/83 2 Sep 1791 Edward Whigham Vintr. [Vintner] 1 1 £7.0.0 £0.14.0
E326/8/14/83 £7.0.0 £0.14.0
E326/8/14/83 [Page] 83 Survey of the Wheel Carriage Tax in the Burgh of Sanquhar from the 5th April 1791 to the 5th April 1792 by William Currie Surveyor Proof 1 Public Carriage is £7.0.0 10 Per Cent upon Carriage is £0.14.0 Total £7.14.0 I William Currie Surveyor aforesaid do hereby Certify that upon carefull examination I find the foregoing duties Amount to the sum of Seven Pounds fourteen shillings St. [Sterling] and that upon the Twenty fourth day of November Seventeen hundred and Ninety One years I delivered to Provost John Lorimor Coltr. [Collector] of the said duties and exact duplicate of which Accts. [Accounts] dully examined and 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 and according to my knowledge and belief that they were Liable in said duties by William Currie Surveyor Joseph Johnstone J.P. [Justice of the Peace]
E326/8/14/84 [Page] 84 Survey of the Wheel Carriage Tax in the Burgh of Sanquhar ending the 5th November 1792 G.S. [General Surveyor] Office £7.14.0 Exd. GS [Examined General Surveyor] 38
E326/8/14/85 1791 The Burgh of Selkirk
E326/8/14/85 14 Jul 1791 James Dun Baker in Selkirk 2 2 £14.0.0 £1.8.0
E326/8/14/85 [Page] 85 A Survey of the WHEEL-CARRIAGE TAX in the Burgh of Selkirk from the 5 of Aprile 1791 to the 5 Aprile 1792 by William Brunton Surveyor I William Brunton Surveyor aforesaid do hereby certify that upon carefull examination I find the above dutys amounts to the Sum of Fifteen pound Eight Shillings and that upon the Nineteenth day of October I delivered to Peter Taitt Collector of said dutys 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 aforesaid 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 fifth of Aprile Ninety one to the fifth of Aprile Ninety two 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 list or Returns to me from the best information I could procure or from my own certain knowledge of their Respective Establishments - William Brunton
E326/8/14/86 [Page] 86 Survey of the Wheel Carriage Tax in the Burgh of Selkirk from the 5 of Aprile 1791 to the 5 of Aprile 1792 Exd. [Examined] GS [General Surveyor] 39
E326/8/14/87 14 Jul 1791 Major Joass Castle 1 1 £8.0.0 £0.16.0
E326/8/14/87 15 Jul 1791 Capn [Captain] Gilfillan 1 1 £3.10.0 £0.7.0
E326/8/14/87 16 Jul 1791 Docter Walter Stirling 1 1 £8.0.0 £0.16.0
E326/8/14/87 Baily Walace 1 1 £8.0.0 £0.16.0
E326/8/14/87 Mrs James Wingate, Vintner 5 5 £35.0.0 £3.10.0
E326/8/14/87 George Towar, Vintner 1 1 £7.0.0 £0.14.0
E326/8/14/87 Revd [Reverend] Mr John Muschett 1 1 £3.10.0 £0.7.0
E326/8/14/87 Malcom Monro, Vintner 3 3 £21.0.0 £2.2.0
E326/8/14/87 Total 14 2 9 3 £94.0.0 £9.8.0
E326/8/14/87 [Page] 87 Stirling Borough Survey WHEEL- CARRIAGE TAX. From the 5th of April 1791 to the 5th of April 1792 by James Allan Surveyor Proof 2 Carriages with 2 Wheels £3.10.0 each £7.0.0 9 Publick Carriages with 4 Wheels £7.0.0 each £63.0.0 3 Private Carriages with 4 Wheels £8.0.0 each £24.0.0 £94.0.0 10p [per] Cent on the Amount £ 9.8.0 Amount £103.8.0 I James Allan Surveyor aforesaid do hereby Certify that upon carefull Examination I find the foregoing duties Amount to the Sum of One Hundred & Three Pounds Eight Shillings Sterg [Sterling] and that upon the fourteenth 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 the 19th day of November 1791
E326/8/14/88 [Page] 88 Stirling Borough Survey upon Wheel-Carriage Tax from 5th April 1791 to 5th April 1792 p [per] James Allan Surveyor 40
E326/8/14/89 14 Nov 1791 Nathaniel Taylor Innkeeper for hire 2 2 £14.0.0 £1.8.0
E326/8/14/89 [Page] 89 Survey of the WHEEL-CARRIAGE TAX. in the Burgh of Stranraer from the 5th day of April 1791 to the 5th April 1792 by Anthony Macmillan Survr. [Surveyor] Proof 2 at £7 each is £14.0.0 £14.0.0 10 per cent thereon £1.8.0 £15.8.0 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 Fifteen pounds Eight shillings Sterling; and that upon the third day of Decr. [December] mvijc (one thousand seven hundred &) ninety one years I delivered to Mr Peter Taylor Collr. [Collector] of the said duties for the Burgh aforesaid an exact Duplicate of the foregoing which contained my oath that reqns. [requisitons] 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 sums so certified to be due from them Anthony Macmillan
E326/8/14/90 [Page]90 Survey of the Wheel carriage Tax in the Burgh of Stranraer from the 5th day of April 1791 to the 5th of April 1792 £15.8.0 Exd. [Examined] 41
E326/8/14/91 1791 Alexander Baillie of Little Tarrel 1 1 £8.0.0 £0.16.0
E326/8/14/91 [Page] 91 A Survey of the Duties on Wheel Carriages arisen in the Burgh of Tain from 5th day of Aprile 1791 to 5th Aprile 1792 By Hugh MacFarquhar Surveyor I Hugh MacFarquhar Surveyor Aforesaid do hereby certify that the Above Carriage is the Only one reported to me and that is kept or used in Said Burgh consistent with my [present] knowledge, and that I delivered to Mr. Alexander Morrison Collector aforesaid duties a coppie of the above charge containing my Oath to that purpose Tain 3rd Novr. [November] 1791 Hugh McFarquhar Surveyor
E326/8/14/92 [Page] 92 A Survey of the Duties on Carriages Arisen in the Burgh of Tain for the Year ending 5th Aprile 1792 Ex. [Examined] Tain 42