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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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* 9 BANNFFSHIRE
Report of Covered Carts in Banff Shire for one
Year to 5th April 1798 by James Grant Surveyor

I James Grant Surveyor aforesaid do hereby Certify that
upon carefull Examination I find the foregoing duties
amount to one pound Sterling and that upon the
... day of ... I transmitted to Mr John Reid Collr. [Collector]
of thes duties an Exact Duplicate of this account Containg. [Containing]
my oath that the preceeding Inhabitants were duly
served with the Notices of the date forsaid Intimating
that they were to be Charged with the Sums hereby
Certified to be due from them
James Grant Surveyor

Transcriber's notes

This Survey is recorded on plain paper without a printed header and the Surveyor has not included the 10 per Cent 31 Geo III duty due.

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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