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Scottish Exchequer (Tax Records), Cart tax - Volume 14 - Counties (see 'More info' for county details), E326/7/14

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Aberdeenshire 1 333

A Survey of the Duties arisen with in the County of Aberdeen from
the 5th April 1797 to the 5th April 1798 on
Covered Carriages or Carts with less than Four Wheels, per 35 George III. Cap cix.
By Charles Farquharson Surveyor

Aberdeen 21st. Febry. [February] 1798 I Charles Farquharson Surveyor aforesaid
do hereby Certify, that upon carefull examination of the foregoing
duties I find they amount to one pound Ster. [Sterling] Likewise with
the additional duty of ten per cent thereon Two shillings Ster. [Sterling]
and that upon the twenty first day of Febry. [February] 1798 I delivered to
Mr William Copland deputy Collector of the said Duties for the County
aforesaid an exact duplicate of the above Acct. [Account] as will
appear from his receipt hereunto affixed duly examined
and compared with the foregoing which Contained my Oath
that requisitions were left with the 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 Covered
Carriages or Carts, and that the said Account or survey is made
out from the lists returned to me. Charles Farquharson
At Aberdeen 1798
Sworn before

Scottish Exchequer (Tax Records), Cart tax - Volume 14 - Counties (see 'More info' for county details), E326/7/14

This volume contains information on the cart tax collected from the counties of Aberdeenshire, Ayrshire, Argyll, Banffshire, Berwickshire, Cromarty, Clackmannanshire, Dunbartonshire, Dumfriesshire, East Lothian, Fife, Forfarshire (Angus), Kinross-shire, Kirkcudbrightshire, Lanarkshire, Midlothian (Edinburghshire), Morayshire (Elgin), Peeblesshire, Perthshire, Renfrewshire, Roxburghshire, Selkirkshire, Stirlingshire, West Lothian (Linlithgowshire) and Wigtownshire in 1797-1798.

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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