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Scottish Exchequer (Tax Records), Cart tax - Volume 12 - Counties (see 'More info' for county details), E326/7/12

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[Page] 32

Prooff
282 Carts at 2/ [£0.2.0] each is £28.4.0
10 per cent thereon.... £2.16.4.8
Total By Prooff........... .£31.0.4.8

I Robert Aiken Surveyor aforesaid Do hereby Certify
That upon careful Examination of the Foregoing Rate & Duties
I find they amount to Twenty Eight pounds four shillings
which with ten per cent thereon being Two pounds sixteen shillings
and four pence Eight tenths of a penny Sterling makes them
amount in whole to the sum of Thirty one pounds and four pence
Eight tenths of a penny Sterling and that upon the Ninth
day of December Current I Delivered to Mr. Charles Shaw
Depute Collector at the Office of John Montgomery and Bruce
Campbell Esquires principal collectors of said Duties for said
County an Exact Duplicate of and duly Examined and Compared
with the foregoing account which contained my Oath That notifications
were delivered or left of the dates foresaid, and that the Rates charged
in said account were just and true to the best of my skill & knowledge
and to the best of my belief no person liable to be Charged was
omitted.
Rob Aiken

Scottish Exchequer (Tax Records), Cart tax - Volume 12 - Counties (see 'More info' for county details), E326/7/12

This volume contains information on the cart tax collected from the counties of Aberdeenshire, Ayrshire, Argyll, Banffshire, Berwickshire, Clackmannanshire, Dunbartonshire, Dumfriesshire, East Lothian (Haddington), Fife, Forfarshire (Angus), Kincardineshire, Kinross-shire, Kirkcudbrightshire, Lanarkshire, Midlothian (Edinburghshire), Morayshire (Elgin), Peeblesshire, Perthshire, Renfrewshire, Roxburghshire, Selkirkshire, Stirlingshire, West Lothian (Linlithgowshire) and Wigtownshire in 1791-1792.

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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