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Scottish Exchequer (Tax Records), Cart tax - Volume 3 - Burghs (see 'More info' for burgh details), E326/7/3

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[page] 49
Survey of the Cart Tax Arisen in the Town of
Elgin from the 5th day of April 1786 to the 5th day of April 1787 By P. McDonald Surveyor

Prooff
14 Two Wheel Carts at 2/ [£0.2.0] each per Annum for a year is £1.8.0

I Patrick McDonald Surveyor Aforesaid do hereby Certify
that Upon Careful Examination of the forgoing Several Rates &
Duties I find they Amount in Whole to One pound Eight shill [shillings]
Sterling And that I delivered to James Duffas Collector of Said
Duties in the Town of Elgin Upon the 28 day of December 1786
An Exact Duplicate of the Above Account duly examind
And compared with the forgoing which Containd My Oath
that Notices were left with the whole forgoing Inhabitants
Or at thier dwelling Houses In order that they Might Make
A report of the greatest Number of Carts Wains or Waggons
Retained or employ'd by them for the period therein Mentiond
which they did in Substance as above
[signed] Patrick McDonald Surveyor

[signed] Sworn before me at Forres this 11th day of Jany [January] 1787
Alexander Grant J.P. [Justice of the Peace]

Scottish Exchequer (Tax Records), Cart tax - Volume 3 - Burghs (see 'More info' for burgh details), E326/7/3

This volume contains information on the cart tax collected from the burghs of Aberdeen, Arbroath, Annan, Ayr, Banff, Berrie, Brechin, Campbeltown, Culross, Dunbarton, Dumfries, Dunbar, Dundee, Edinburgh, Elgin, Forres, Forfar, Glasgow, Haddington, Inverness, Inverary, Irvine, Jedburgh, Kirkcudbright, Lanark, Lauder, Linlithgow, Montrose, Nairn, North Berwick, Perth, Peebles, Queensferry, Renfrew, Rutherglen, Selkirk, Stirling, and Sanquhar in 1786-1787.

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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