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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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11 Tax'd Carts at 10/- [£0.10.0] each is £5.10.0
10 per cent per 31 George III'd £0.11.0
£6.1.0

I Robert Aiken Surveyor aforesaid, Do hereby Certify that upon careful
Examination of the foregoing Rates and Duties, I find they
Amount to Six Pounds, one shilling Sterling, by proof.- and that
(conform to their Receipt) I delivered Messrs. John and Hamilton Boswell
Depute Collectors at the Office of Bruce Campbell Esquire Principal
Collector of said Duties, an Exact Duplicate of the Account which
contained my Oath that Requisitions were delivered or left and that
the Rates and Duties charged in said Account were just and
true to the best of my belief, Skill, and Knowledge, and no Person
omitted, known to me, who ought to have been charged.
Rob Aiken

Survey
of the Rates and Duties on
Tax of Carts within the Country
Parishes of Airshire
from 5th April 1797 to 5th April 1798
by Robert Aiken
Surveyor Generals Copy
Compd. [Compared] & Compleated by
Robert Aiken
Exd. GS [Examined General Surveyor] Copied

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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