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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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A Survey of CART TAX. Arising in the Town
of Elgin from the 5th April 1790 to the 5th April 1791 By Patrick Mdonald Surveyor
[Page] 65

Prooff 6 two wheel Carts at 2/ [£0.2.0] each £0.12.0

I Patrick Mcdonald Surveyor do hereby Certify that upon Carful examination
of the forgoing rates and duties on Carts I find they Amount to twelve
Shill. Sterg [Shillings Sterling] And that Upon the fourth Jany [January] I delivered to James Duffus
Collr [Collector] of said duties an exact duplicate of the Above Acct. [Account] duly examind
and Compared, which Containd my Oath that the Several Inhabitants
were Served with the requisitions 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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