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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] 97

Survey of the CART TAX. in the Royalty of Lauder
for the year ending 5 April 1788 by William Johnstone Surveyor

Proof 6 Carts at £0.2.0 is £0.12.0

I William Johnstone Surveyor aforesaid do hereby certify That upon carefull examina
tion I find the foregoing duties amount to Twelve shillings sterling And that upon
... October (1787) I delivered to Robert Romaines Collector for the Roy
alty of Lauder an exact duplicate of this Accompt which contained my Oath that Re
quisitions were, sent to the above Inhabitants of the date foresaid And that they were
charged according to their answers thereto.
William Johnstone Surveyor

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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