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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] 165
Survey of the (Cart Tax) in the Burgh of Stranraer from the 5th. of April 1790 to the 5th. of April 1791 by Anthony Macmillan Surveyor
Proof 2 Carts at 2/- [£0.2.0] are 4/- £0.4.0
£0.4.0

I Anthony Macmillan Surveyor aforesaid do hereby Certify
that upon careful examination of the foregoing Several
Rates & duties I find they amount in whole to
the sum of four shillings Sterling; and that upon
the twenty first day of December one thousand seven
Hundred & Ninety years I delivered to Mr Peter
Taylor Collr. [Collector] of the said Duties for the Burgh of
Stranraer an exact Duplicate of the foregoing
which contained my Oath that Requisitions or Notices
were delivered to or left with the said several persons
at their dwelling places 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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