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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] 51

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

Prooff
14 Carts @ £0.2.0 each for a year is £1.8.0

I Patrick McDonald Surveyor aforesaid do hereby certify that upon carefull
examination Of the foregoing Several rates and Duties on Carts I find they
amount in whole to One pound eight Shillings Sterling and that upon the
Siventeeth of November 1787 I delivered to James Young Collector of Said
duties for the Town of Elgin aforesaid an exact duplicate of the
above accot. [Account] duly examined and Compared with the foregoing 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 at Forres the 10th Nov. [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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