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Scottish Exchequer (Tax Records), Cart tax - Volume 5 - Burghs (see 'More info' for burgh details), E326/7/5

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[Page] 105

Survey of the CART TAX. Arisin within the Town
of Nairn from 5th April 1787 to 5th April 1788 by Patrick McDonald Surveyor

I Patrick 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 the Sum of Ten Shillings Sterling and that
upon the Eight day of November I delivered to David Kinloch Collector
of the Said duties for the Town of Nairn aforesaid an exact dupli
cate of the above Account duly examined and compared which contained
my oath that the foregoing inhabitants were duly Served with requisitions
of the dates aforesaid and that the assessments are made up from the lists
and answers now in my possession
Patrick McDonald Surveyor
Sworn before me this 6th day of Novr. [November] 1787
Alexander Grant Bailie

Scottish Exchequer (Tax Records), Cart tax - Volume 5 - Burghs (see 'More info' for burgh details), E326/7/5

This volume contains information on the cart tax collected from the burghs of Aberdeen, Arbroath, Annan, Ayr, Banff, Bervie, Brechin, Campbeltown, Cupar, Dumbarton, Dunfermline, Dysart, Dumfries, Dunbar, Dundee, Edinburgh, Elgin, Forres, Forfar, Glasgow, Haddington, Inverkeithing, Inverness, Inverary, Irvine, Jedburgh, Kirkcudbright, Kirkcaldy, Kilrenny, Kinghorn, Lanark, Lauder, Linlithgow, Montrose, Nairn, North Berwick, Perth, Pittenweem, Peebles, Queensferry, Rothesay, Renfrew, Rutherglen, Selkirk, St Andrews, Stranraer, Stirling, and Sanquhar 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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