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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] 93
CAR TAX
Survey of KIngcardine Shire continued

66 Carts of two Wheels each at 2 shillings [£0.2.0] per cart ..........£6.12.0

I William Greig Surveyor Aforesaid do hereby Certify that upon carefull
examination of the foregoing several Duties I find they Amount in whole to Six pounds
twelve Shillings Sterling And that upon the -- day of February 1791 I delivered to
Alexander Gardyne Collector of the said duties for the shire aforesaid an exact
duplicate of the above Account or survey as will appear from ................... duly examined
and compared with the foregoing which contained my Oath that Notices were left
with the several persons before named or at their dwelling houses of the dates annexed
their respective names requiring them within fourteen days to give in a list of their
carts retained or employed by them from the 5th day of April 1789 to the 5th day
of April 1790 and that the said Account or survey is made our from the lists returned
to me and from the best information I could procure of the Carts of those who neglected
or refused to give in a list thereof in terms of the Notices left with them as Aforesaid.
William Greig Surveyor.

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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