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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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Wigtownshire 259
Survey of the (Cart Tax.) in the Shire of Wigton from the 5th Of April 1790 to the 5th of April 1791 by Anthony Macmillan Surveyor

Proof
13 Carts at 2/- [£0.2.0] £1.6.0
£1.6.0
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 One
Pound six shillings Sterling; and that upon the twenty
third day of December one thousand and seven hundred &
ninety years I delivered to Mr Thomas Adair Esqr.Coller.
[Collector] of the said Shire an exact Duplicate of the foregoing
which contained my Oath that Reqns. [Requisitons] or Notices were
delivered to or left in the dwelling Houses of the sd [said]
several Persons that they were to be charged with of the
sums hereby certified to be due from them
Anthony Macmillan

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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