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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] 34

I Pat McDonald Surveyor aforesaid do hereby certify that upon
careful examination of the foregoing several Rates and Duties on Carts I
find they amount in whole to Two Pounds Six Shillings Sterling &
upon the Twelfth day of November Current I delivered to John Reid Col:
:lector of said Duties fro the County of Banff an exact Duplicate of the
within account duely examined & compared which contained my oath
that the several Inhabitants were duely served with Requisitions of the
dates annexed to their respective names & that the Assessments are made
up according to the Lists & Answers now in my possession.

[signed]...............Patrick McDonald Surveyor

Sworn before me at Forres the 10th Novr. [November] 1787
signed...............Alexdr Grant J.P. [Justice of the Peace]

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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