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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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33 Selkirk 103
A Survey of Covered Carriages or Carts with less than Four Wheels, per 35 Geo. III. Cap cix.
in the Burgh of Selkirk from 5 of April 1797 to the 5 April 1798 By William Brunton Surveyor

I William Brunton Surveyor aforesaid do hereby certify that upon careful
examination I find the above duty Amounts to the Sum of Ten Shillings and that
upon the Eleventh day of November I delivered to Peter Tait Collector of these dutys
for the Burgh aforesaid an exact duplicate of the above which contained my
Oath that the preceeding inhabitants were duly served with requisitions of the
above dates desiring them within fourteen days to deliver or cause to be delivered
to me upon calling for that purpose . An Attested list of All the Covered Carriages or
Carts used and employed by them from the 5 of April 1797 to the 5 of April
1798 And that this Report was made up from their Several attested lists or
Returns to me from the best information I coud procure or from my certain
knowledge of their Respective Establishments
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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