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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] 50

Proof
72 Carts at £0.2.0 is £7.4.0

I David Hutchison Surveyor aforesaid Do hereby
Certify that upon carefull examination of the foregoing
several Rates and duties, find they amount in whole to Seven
pounds and four shillings sterling, and that I have delivered
to Thomas Ewing Esq. Collector of the said duties for
Dumbartonshire an exact Duplicate of the above account
which contained my oath that notices or requisitions were
left with the whole foregoing Inhabitants or at their
dwelling places of the dates aforesaid that they were to
be charged with the sums hereby certified to be due from
them. . .David Hutcheson

Sworn at Glasgow
Before me this 20 day
of December 1790
Andrew Houstoun J. P. [Justice of the Peace]

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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