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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] 7
Survey Cart Tax Argyllshire for the year ending
5th April 1788 By Duncan MacNuier Surveyor

Proof
Sic Eqium
24 Carts with 2wheels each @ £0.2.0. £2.8.0

I Duncan MacNuier Surveyor aforesaid do hereby certify that upon carefull examination of the fore
going said Rates and Dutys I find they ammount in whole to Two pounds eight shills. [shillings] sterling
and that upon the 22 March 1788. I delivered to Peter MacArthur Depute Collector of the Rates
and of the said dutys for the shire aforesaid an exact duplicate of the above accompt duly
examined and compared with the foregoing which contained my oath that the same was
made out from the Returns made to me by the several persons above named in
consequence of Notifications given them; and from the best Information I could
otherwise obtain.
Duncan MacNuier
Inveraray 22 March
1788

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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