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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] 87

Proff 15 Carts @ 2/- [£0.2.0] Each for one year Is £1.10.0

I Charles Robb Assesor aforesaid do hereby certify that upon carefull Examin
ation of the foregoing Several Rates & duties I find the Amount in whole to the
sum of One pound ten Shillings Sterling & that upon the Fourth day of November
I delivered to Robert Prates Collector for the there aforesaid an exact Duplicate
of the Above Account duly Examined & Compared with the foregoing which contained
my Oath that Notices were left with the Several Inhabitants or at their dwelling
houses of the dates to their respective names that the were to be charged
with the sums hereby certified to be due from them
[signed] Charles Robb Assessor

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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