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Scottish Exchequer (Tax Records), Cart tax - Volume 6 - Counties (see 'More info' for county details), E326/7/6

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Kirkcudbright [page] 103

Survey of the CART TAX. in the Stewartry or Shire of
Kircud.[Kircudbright] form the 5th April 1788 to 5th April 1789 by Anthony Macmillan Sur. [Surveyor]

Proof 4 Carts at 2/- [£0.2.0] each is 8/- [£0.8.0]

I Anthony Macmillan Surveyor aforesaid do hereby Cerify that upon careful
examination of the foregoing Several rates and duties I find they amount
in whole to the sum of Eight Shillings Sterling and that upon the
Twelfth day of Novemr [November] one thousand and seven hundred eighty
eight years I delivered to Alexander Gordon Esqr. of Campbleton
Collector for the said duties for the Shire or Stewartry
aforesaid an exact Duplicate of the foregoing which contd. [contained]
my oath that the requisitions were left with the said Several
Inhabitants on or at their dwelling places of the dates
annexed to their respective names that were to be charged with
the sums hereby Certified to be due from them -
Anthony Macmillan

Transcriber's notes

Month collected unknown

Scottish Exchequer (Tax Records), Cart tax - Volume 6 - Counties (see 'More info' for county details), E326/7/6

This volume contains information on the cart tax collected from the counties of Ayrshire, Argyll, Banffshire, Berwickshire, Clackmannanshire, Dunbartonshire, Dumfriesshire, East Lothian, Fife, Forfarshire (Angus), Kincardineshire, Kinross-shire, Kirkcudbrightshire, Lanarkshire, Midlothian (Edinburghshire), Morayshire (Elgin), Peeblesshire, Perthshire, Renfrewshire, Roxburghshire, Selkirkshire, Stirlingshire, West Lothian (Linlithgowshire) and Wigtownshire in 1788-1789.

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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