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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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[Page] 87

Survey in the Burgh of Kinghorn from the 5th day of April 1790 to 5th day
of April 1791 By Charles Robb Assessor

Prooff
15 Carts at £0.2.0 Each £1.10.0 . £0.3.0.0

I Charles Robb Assessor aforesad do hereby certify that upon careful Examination
of the foregoing duties I find they Amount in whole to One pound ten Shillings Sterlling
and the ten per Cent to Three Shillings Sterlling and that upon the Eight
day November I delivered to John Hutton Collector of the said for the Burgh aforesaed
an Exact duplicat of the above Account duly Examened and compared with the foregoing
which contained My Oath that Nottices were left with Several persons befor named or
at their dwelling houses of the dates Annexed to their Respective names requering them within
fourteen dayes to give in alist of their Carriage and Saddle horses Retained or employed
by them from the 5 day of April 1790 to the 5 day of April 1791 and that the said Account
or Survey is Mede Out from the list returned to me and from the best information I could
procure of the Carr: [Carriage] or Saddle horses of those whose list ar deficaint neglected or
refused to give in alist these of in terms of the Nottices left with them as
aforesaed
Charles Robb Assessor

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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