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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] 31

Survey of CART TAX. in Dumbarton
Town & Parish from 5 April 1787 to 5 April 1788 by
David Hutcheson Surveyor

19 Carts at £0.2.0 £1.18.0
David Hutcheson

I David Hutcheson Surveyor aforesaid Do hereby Certify
That upon Carefull Examination of the foregoing Rates
and Duties I find they amount in whole to one pound
eighteen shillings And that upon the date hereof I
delivered to Mr John McAulay Collector of the said Duties
for the Burgh aforesaid an exact Duplicate of the above
account Duly examined and compared by me with
the foregoing Which contained my Oath that Notices
were left with the several Inhabitants or at their
dwelling houses of the dates annexed to their respective
names that they were to be Charged with the
Sums hereby Certified to be due from them
David Hutcheson
Glasgow 28 Decr [December] 1787

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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