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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] 97

Survey of the Cart Tax in the Royalty of
Lauder from the 5 April 1791 to 5 April 1792 by William Johnstone Surveyor

Proof 2 Carts at £0.2.0 per is £0.4.0 Ster. [Sterling]
and 10 per Cent on £0.4.0 is £0.0.4.8
amounting to £0.4.4.8 Ster. [Sterling]

I William Johnstone Surveyor aforesaid do hereby Certify That upon carefull examination
I find the foregoing duties amount to four shillings four pence & eight tenths Sterling
and that upon the 27 Octr [October] 1791 I delivered to Robert Romaines Collector of these
duties an exact duplicate of this Accompt duely examined & Compared which contained
my Oath that the foregoing Inhabitants were duely served with Requisitions and that
they were charged according to their returns or according to my knowledge & belief that
they were liable in said duties.
William Johnstone Surveyor

Transcriber's notes

Unable to see complete date in left margin

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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