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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] 81
From 10th October 1785 to 5th April 1786 By Rob Aiken Surveyor.

Proof
29 Carts @ 2 shgs. [Shillings] per year for half a year is £1.9.0
Total By Proof £1.9.0

I Robert Aiken Surveyor aforesaid, Do hereby Certify That upon Careful
Examination of the foregoing Several Rates and Duties I find they amount
to One pound Nine Shillings Stg. [Sterling] And that upon the fourth day of April
I delivered at his Office to Baillie Alexander McMillan in Irvine
principal collector an Exact duplicate of And duly Examined and
Compared with the foregoing Account which contained my Oath that
notices were left with the several Inhabitants or at their dwelling
houses And that the Rates Annexed to their Respective names
Are just and true charges against them according to the best of
my skill and knowledge.
[signed] Rob Aiken 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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