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Scottish Exchequer (Tax Records), Cart tax - Volume 2 - Burghs (see 'More info' for burgh details), E326/7/2

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[page] 53
Survey of the Cart Tax Arisen within the Town of
Forres from the 10th day of Octr. [October] 1785, to the 5th day of April 1786 By Archibald Duff Surveyor

Prooff
22 Carts at 2/ [£0.2.0] per Annum for half a year is £1.2.0

I Archibald Duff Surveyor aforesaid do hereby Certify that
upon careful examination of the foregoing several Rates and
Duties I find they amount in whole to one pound two shillings
sterling And that upon the Eighteenth day of March Currt. [Current]
I delivered to Mr. Humphrey Grant Collector of the said Duties
for the Town of Forres aforesaid an Exact Duplicate of the above
Accot. [Account] duly examined and Compaired with the foregoing
which contained my oath that Notices were left with the
several Inhabitants or at their dwelling houses of the
dates annexed to their respective names In order that
they might make a report of the number of
Carts, Wains or Waggons employed by them for the period
therein mentioned, which they did in Substance as
above.
[signed] Archibald Duff Surveyor

Scottish Exchequer (Tax Records), Cart tax - Volume 2 - Burghs (see 'More info' for burgh details), E326/7/2

This volume contains information on the cart tax collected from the burghs of Aberdeen, Arbroath, Annan, Ayr, Brechine, Campbeltown, Culross, Dunbar, Dundee, Forfar, Glasgow, Haddington, Inverary, Irvine, Kirkcudbright, Linlithgow, Lochmaben, Montrose, North Berwick, Peebles, Rutherglen, Sanchor, Selkirk, Stirling, Whithorn, and Wigtown in 1785-1786.

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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