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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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MIDLOTHIAN (1)
Survey of
COVERED CARRIAGES or CARTS with less than Four Wheels, per 35 Geo. [George] III. Cap. cix.
[Interior] District County of Edin: [Edinburgh] from April 1796 to April 1797 by J Scott asst [assistant] Surveyor

Edinr [Edinburgh] 9 March 1798 I John Scott asst. [assistant] Surveyor aforesaid do here-
-by Certify that the above Rate or Duty on Eleven Covered Carts
amount to Six pounds and one Shillings Steg. [Sterling] and that requisitions
were duly left with the respective persons herein charged, and that,
this Report is made up from the Returns made to me, a
Duplicate of which I delivered into the Office of George Cranstoun Esqr Collector
[of] said duties on the thirteenth day of Decemr [December] 1797 which contained
my Oath in terms of the Statutes
John Scott

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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