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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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[Page] 18

I Alexander Connell Surveyor Aforesaid do hereby certify that upon
careful examination I find the foregoing duties amount to Six
Pounds twelve shillings sterling, and I do further certify that this day I
delivered to Thomas Ewing Collector of said duties a duplicate of the
foregoing Account duely compared, which contained an Oath that the
foregoing Inhabitants were served with requisitions, and they are
charged, the Sums to their names severally set, when agreeable to their
returns, or the best of my knowledge & belief, that by law, they are
liable therein.
Dumbarton 27th February 1798
Alexander Connell

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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