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Scottish Exchequer (Tax Records), Cart tax - Volume 10 - Counties (see 'More info' for county details), E326/7/10

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[Page] 229

A Survey of the Cart Tax in the Shire of Selkirk
from the 5 of April 1790 to the 5 of April 1791 By William Brunton Surveyor

Proof
16 Carts @ £0.2.0 Each is £1.12.0

I William Brunton Surveyor aforesaid do hereby certify that upon careful
examination I find the above duties amount to the Sum of One pound Twelve
shillings and that upon the ... day of ... I delivered to John
Scott Collector of these duties for the Shire 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 1790 to the 5
of April 1791 as well as an account of what Servants horses and Carriages they might
use or 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

Scottish Exchequer (Tax Records), Cart tax - Volume 10 - Counties (see 'More info' for county details), E326/7/10

This volume contains information on the cart tax collected from the counties of Aberdeenshire, Ayrshire, Argyll, Banffshire, Berwickshire, Clackmannanshire, Dunbartonshire, Dumfriesshire, East Lothian, Fife, Forfarshire (Angus), Kincardineshire, Kinross-shire, Kirkcudbrightshire, Lanarkshire, Midlothian (Edinburghshire), Morayshire (Elgin), Peeblesshire, Perthshire, Renfrewshire, Roxburghshire, Selkirkshire, Stirlingshire, West Lothian (Linlithgowshire) and Wigtownshire in 1790-1791.

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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