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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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32 Peebles [Page] 101

Covered Carriages or Carts with less than Four Wheels, per 35 Geo. III. Cap. cix.
Survey of the above Tax on Carts By William Brunton Surveyor

Proof
1 Carriage @ £0.10.0 Each is £0.10.0
£1.10.0 @ 10 per cent is £0.1.0
Sum Total £0.11.0

I William Brunton Surveyor aforesaid do hereby certify that upon carefull examination
I find the above duty amounts to the Sum of Eleven Shillings And that upon the
day of -- delivered to James Hall Collector of said duty for the Burgh
foresaid an exact duplicate of the above duty compared which contained my Oath
the preceeding inhabitant was duly served with a requisition of the date foresaid desiring
him within fourteen days to deliver or cause to be delivered to me upon calling for that
purpose . An Attested list of all the covered Carts used and employed by him from the
5 of April 1797 to the 5 of April 1798 as well as an account of what Carriages he might
use and employ any where else from the best information I coud procure or from my
own certain knowledge of his respective Establishment
William Brunton

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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