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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] 43

Survey of
Covered Carriages or Carts with less than Four Wheels, per 35 George III. Cap. cix
Kirkcudbright-Shire

I David Mcmillan Survr. [Surveyor] aforesaid do hereby Certify that upon
careful examination of the foregoing several rates and Duties I
find they amount in whole to the sum of four pounds Eight Shillings
Sterling; and that upon the -- day of January
one thousand seven hundred & ninety eight years I delivered
to Alexander Gordon Esqr. of Campbelton Collector of the said
Duties for the Shire or Stewartry aforesaid an exact
Duplicate of the foregoing which contained my Oath
that requisitions or notices were delivered to or left for
the several foregoing Persons at their dwelling places
of the dates foresaid and the Charge made out from
their returns on my best Information
David Mcmillan Surveyor

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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