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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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Survey Continued
[Page] 29

Proof 341 Carts at 2/ [£0.2.0] each is £34.2.0
Total By Proof £34.2.0

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 Thirty Four pounds & two shillings Sterling. And that
upon the Twenty Fifth day of November Current I delivered to Mr Charles Shaw Depute Collector at the
Office of John Montgomerie and Bruce Campbell Esqrs. an exact Duplicate of, and duly examined & compared
with the foregoing Account, which contained my Oath that notifications were delivered or left 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

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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