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Scottish Exchequer (Tax Records), Cart tax - Volume 11 - Burghs (see 'More info' for burgh details), E326/7/11

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[Page] 107
Survey of the Cart Tax. in the Burgh of
Kikcudt. [Kirkcudbright] from the 5th. of April 1790 to the 5th. April 1791 by Anthony Macmillan Surveyor

Proof 13 Carts @ £0.2.0 is £1.6.0
£1.6.0 Total

I Anthony Macmillan Surveyor aforesaid do hereby Certify
that upon careful Examination of the foregoing Several rates
and duties I find they amount to the Sum of One pound
six Shillings Sterling; And that upon the Twentieth
day of Decr. [December] one thousand Seven hundred & Ninety
Years I delivered to Mr David McLellan Collector of
the said duties for the Burgh of Kirkcudbright
an exact Duplicate of the foregoing which contained
my Oath that Requisitions or Notices were delivered
to or left at the dwelling Houses of the said Several
Persons of the dates annexed to their respective names
that they were to be charged with the Sums hereby
certified to be due from them
Anthony Macmillan

Scottish Exchequer (Tax Records), Cart tax - Volume 11 - Burghs (see 'More info' for burgh details), E326/7/11

This volume contains information on the cart tax collected from the burghs of Aberdeen, Arbroath, Annan, Ayr, Anstruther, Banff, Burntisland, Brechin, Crail, Campbeltown, Cupar, Dumbarton, Dunbar, Dunfermline, Dumfries, Dundee, Dysart, Edinburgh, Elgin, Forfar, Glasgow, Haddington, Inverkeithing, Inverness, Inverbervie, Inverary, Irvine, Jedburgh, Kirkcudbright, Kirkcaldy, Kilrenny, Kinghorn, Lanark, Lauder, Linlithgow, Lochmaben, Montrose, Nairn, North Berwick, Perth, Pittenweem, Peebles, Queensferry, Rothesay, Renfrew, Rutherglen, Sanquhar, Selkirk, St Andrews, Stranraer, and Stirling in 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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