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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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30-- LOCHMABEN [Page] 97

Survey of the Duty upon
COVERED CARRIAGES or CARTS with less than Four Wheels, per 35 Geo. III. Cap. cix
Burgh of of Lochmaben from 5th. April 1797 to the 5th. April 1798 by William Laidlaw
Surveyor

Proof
1 Cart £0.10.0
10 p [per] Cent £0.1.0
Total 1 £0.11.0

I William Laidlaw Surveyor aforesaid, hereby Certify
That upon Careful Examination I find the foregoing
Duty amounts to the Sum of Eleven Shillings stg. [sterling],
and I delivered to the Collector of said Duties
an Exact Duplicate hereof, which Contained an Oath
that the person before named was duly served with a
Requisition, and are Charged agreeably to their
Returns, or according to my knowledge and
belief that they were liable in said Duties
William Laidlaw

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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