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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] 93

Survey of Forfar Shire continued

126 Carts of two Wheels each as above at £0.2.2.4 per Cart is £12.12.0.. £1.5.2.4
1 Cart or Waggon of 4 Wheels as above. £0.4.0.. £0.0.4.8
£12.16.0.. £1.5.4.8

I William Greig Surveyor afore said do hereby Certify that upon Carefull
examination of the foregoing Duties I find thy Amount in whole to Twelve
Pounds Sixteen Shillings Ster: [Sterling] Likewise the Additionall Duty of ten per Cent Thereon
being one Pound five Shillings Seven pence two tenths Ster: [Sterling] and that upon the
.... Day of February 1792 I delivered to David Gardyne Esqr.. Principall Collector
of the Said Duties for the Shire afore said an exact Duplicate of the Above Account
or Survey(as will appear from......) duly examined and Compared
with the fore going which Contained my Oath that notices were left with the
Several persons before Named or at their Dwelling houses of the Dates Annexed
to their Respective Names, requiring them Within fourteen days to give in a
List of their Carts retained or employe by them from the 5th day of April 1790 to
the 5 day of April 1791, that the said Account or Survey is made out from the lists
returned to me, and from the best information I could procure of the Carts of
those who neglected or Refused to give in a List thereof in Terms of the Notices
left with them as aforesaid, also from their own Confession that each of
them hired one or two Carts:
William Greig Surveyor

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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