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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] 83

I William Greig Surveyor do hereby Certify that upon carefull examination of the foregoing
I find they amount in whole to Three Pounds Ninteen Shillings Sterling and that upon the
[--] day of [--] One thousand seven hundred and eighty six I delivered to Major
David Gardyne Collector of the said duties for the Shire aforesaid an exact duplicate of the
above Accompt (conform to Receipt hereunto affixed) duly examined and compared with the
foregoing which contained my Oath That notices were delivered to or left for the Several Inhabitants
at their dwelling houses of the dates annexed to their names requiring them to deliver to me Signed
Lists of the Carts Wains or Waggons employed by them in terms of the Act of Parliament And that the
charges made on them for the Carts employed by them were made either from the returns
received by me or from the best information I could procure of the number of Carts
employed by them.
[signed] William Greig Surveyor

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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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