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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] 25

A Survey of the Duties on two Wheeled Carts in the Burgh of Bervie for one
year from the 5th of April 1787 to the 5th of April 1788 by Daniel Ross Surveyor

I Daniel Ross Surveyor aforesaid do hereby Certify that
upon carefull examination of the foregoing Duties they amount
in whole to Ten Shillings Sterling and I do make Oath
that Nottices were left with the Several Persons before
named or at their Dwelling Houses of the respective dates
as aforesaid requiring them to give in a list of the Carts retained or
employed by them from the 5th April 1787 to the 5th of April 1788 and
that the foregoing Survey is made out from each of these acknowledgements
that they keep a Cart for the purpose of hyring

At Dundee the 31st day of Oct. [October] 1787 Daniel Ross Surveyor
Sworn before John Guild Baillie
John Duncan Collr. [Collector]

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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