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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] 17

Survey of the CART TAX. Arisin in the Town of
Banff from the 5th Aprile 1787 to the 5th Aprile 1788 By Patrick McDonald Surveyor

Prooff
4 two wheel carts @ £0.2.0 each is £0.8.0

I Patrick McDonald Surveyor aforsaid do hereby Certify that Upon Careful examinati
on of the foregoing Several rates and duties on Carts I find They Amount to Eight
Shillings Sterling and that Upon the twelth day of Nov. [November] current I delivered to
James Anderson Collr. [Collector] of Said duties for the Town of Banff An exact duplicate
of the foregoing Which Containd my Oath that the forgoing inhabitants were
duly Served With requisitions of the dates Annexd to their respective Names
And that the Assessments Are Made Up from the lists and Answers now
in My Possession
Patrick McDonald Surveyor
Sworn before me at Forres this 10th Novr. [November] 1787
Alexander Grant J.P. [Justice of the Peace]

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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