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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] 44
Proof 270 Carts at £0.2.0 is £27.0.0
1 Cart at £0.4.0 is £0.4.0
£27.4.0

I William Johnstone Surveyor aforesaid do hereby Certify that upon carefull examination I [find]
the foregoing duties amount to Twenty seven pounds four shillings Sterling and that upon [the]
twenty ninth day of October 1787 I delivered to David Renton Collr. [Collector] of the County of Berwick
an exact duplicate of this Accompt duely examined and Compared which contained my Oath [that]
the foregoing Inhabitants were duely served with Requisitions of the dates presaid and [that]
they were charged with the sums sett against their names according to their answers [thereto or]
according to my knowledge & belief that they were truely liable thereto.
William Johnstone Surveyor

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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