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Scottish Exchequer (Tax Records), Cart tax - Volume 1 - Counties (see 'More info' for county details), E326/7/1

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[Page] 167

31 Carts @ £0.10.0 for ½ Ann: [Annum] is £1.11.0 Stg. [Sterling]

I William Brunton Surveyor aforesaid do hereby Certify
that upon careful Examination of the foregoing several rates
of duties I find they amount in whole to £1.11.0 Stg. [Sterling] & that upon
the 18th of March I caused deliver to John Robertson, Collector of the said
duties for the Shire aforesaid an exact duplicate of the above
Acct. [Account] duly examined and compared with the foregoing, I do
make Oath, that the above is a just List returned, by the several
Inhabitants when requisitions were made of the several
dates aforesaid. Signed: William Brunton

Scottish Exchequer (Tax Records), Cart tax - Volume 1 - Counties (see 'More info' for county details), E326/7/1

This volume contains information on the cart tax collected from Aberdeenshire, Ayrshire, Argyll, Berwickshire, Clackmannanshire, Dunbartonshire, Dumfriesshire, East Lothian, Fife, Forfarshire (Angus), Kincardineshire, Kinross-shire, Kirkcudbrightshire, Lanarkshire, Midlothian (Edinburghshire), Morayshire, Peeblesshire, Perthshire, Renfrewshire, Roxburghshire, Selkirkshire, Stirlingshire, West Lothian and Wigtownshire in 1785-1786.

Scottish Exchequer (Tax Records)

The Scottish Exchequer, and subsequently the Court of Exchequer, were concerned with the accounting of collected taxes in Scotland. These taxes include the Carriage tax (1785-1798), Cart tax (1785-1798), Clock and watch tax (1797-1798), Dog tax (1797-1798), Farm horse tax (1797-1798), Servant tax (1777-1798), Hearth tax (1691-1695), Horse tax (1785-1798), Inhabited house tax (1778-1798), Land tax (1645-1831), Poll tax (1694-1698), Shop tax (1785-1789), Window tax (1748-1798). Following the Consolidating Acts (38 Geo. III cap. 40 and 41), the duties on windows, inhabited houses, male servants, carts, carriages and dogs were incorporated in Consolidated Schedules of Assessed Taxes (1798-1799).

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