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Scottish Exchequer (Tax Records), Cart tax - Volume 13 - Burghs (see 'More info' for burgh details), E326/7/13

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Survey of the CART TAX in the Burgh of
Stranraer from 5th April 1791 to 5th April 1792 By Anthony Macmillan Survr. [Surveyor]
[Page] 139

Proof 2 Carts at 2/- [£0.2.0] each is £0.4.0 Tax
10 per cent thereon is £0.0.4 8/10 10 P/Cent
£0.4.4 8/10 Total

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
and fourpence eight tenths Sterling; - and, that upon
the Third day of December one thousand Seven hundred
Hundred and ninety one years I delivered to Mr
Peter Taylor Collector of the said Duties for the Burgh
aforesaid an exact Duplicate of the foregoing which
contained my Oath requisitions or notices were
delivered to or left for the said Several Persons
at their dwelling Places of the dates annexed
to their respective names & that they were to be charged
with the duties so certified to be due from them.
Anthony Macmillan

Scottish Exchequer (Tax Records), Cart tax - Volume 13 - Burghs (see 'More info' for burgh details), E326/7/13

This volume contains information on the cart tax collected from the burghs of Aberdeen, Arbroath, Ayr, Anstruther, Banff, Burntisland, Brechin, Crail, Campbeltown, Cupar, Dumbarton, Dunbar, Dunfermline, Dundee, Dysart, Edinburgh, Elgin, Forfar, Forres, Glasgow, Haddington, Inverkeithing, Inverness, Inverbervie, Inverary, Irvine, Jedburgh, Kirkcudbright, Kirkcaldy, Kilrenny, Kinghorn, Lanark, Lauder, Linlithgow, Lochmaben, Montrose, North Berwick, Perth, Pittenweem, Peebles, Queensferry, Rothesay, Renfrew, Rutherglen, Sanquhar, Selkirk, St Andrews, Stranraer, and Stirling 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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