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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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Survey of CART TAX. Arising in the Town
of Nairn from the 5th April 1790 to the 5th April 1791 By Patrick Mcdonald Surv [Surveyor]
[Page] 127

Prooff 4 two wheel Carts @ £0.2.0 each £0.8.0

I Patrick Mdonald Surveyor Aforesaid do hereby Certify that Upon carefull
Examination of the forgoing rates and duties on Carts I find they
Amount in whole Eight Shilling and that I deliverd to Mr John
Strath Collr [Collector] of said duties in the Town of Nairn an exact duplicate
of the Above Acctt. [Account] examind and compard which containd my
Oath that Notices and requisitions were left with the Several Inhab-
itants And the Assessment Made Up from the lists and answers
in my Possession Patrick McDonald Survy [Surveyor]

Sworn before me John Grant J.P. [Justice of the Peace]

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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