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Scottish Exchequer (Tax Records), Cart tax - Volume 4 - Counties (see 'More info' for county details), E326/7/4

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[Page] 239
Survey of the CART TAX. in the Shire of Wigtoun
from the 5th April 1787 to 5th. April 1788 by Anthony Macmillan Surveyor

Proof 2 Carts at 2/- [£0.2.0] each
is £0.4.0

I Anthony Macmillan Surveyor aforesaid do hereby certify that upon
careful examination of foregoing several rates & Duties I find they amot. [amount]
in whole to the sum of four shillings Sterling; And that upon the
seventh day of January one thousand seven hundred & eighty eight years
I delivered to Mr Thomas Adair Collector of the said Duties for the
Shire aforesaid an exact Duplicate of the foregoing which contained
my Oath that requisitions were left with the several Persons or
at their dwelling Places chargeable with the said duties hereby
certified to be due from them -
[signed] Anthony Macmillan

Scottish Exchequer (Tax Records), Cart tax - Volume 4 - Counties (see 'More info' for county details), E326/7/4

This volume contains information on the cart tax collected from the counties of Aberdeenshire, Ayrshire, Argyll, Banffshire, Berwickshire, Clackmannanshire, Dunbartonshire, Dumfriesshire, East Lothian, Fife, Forfarshire (Angus), Kincardineshire, Kinross-shire, Lanarkshire, Midlothian (Edinburghshire), Morayshire (Elgin), Peeblesshire, Perthshire, Renfrewshire, Roxburghshire, Selkirkshire, Stirlingshire, West Lothian (Linlithgowshire) and Wigtownshire in 1787-1788.

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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