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

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[Page] 109

A Survey of the CART TAX. . Arisin in the Town of Nairn
from the 5th Aprile 1788 to the 5th Aprile 1789 By Patrick McDonald Survy [Surveyor]

I Patrick Mcdonald Surveyor Aforesaid do hereby Certify
that Upon Careful Examination of the forgoing rates
and duties On Carts I find they Amount in whole
Eight Shillings Sterling and that I delivered to
George Mackie Collector of said duties for the Town of
Nairn an exact duplicat of the Above Acctt. [Account] duly
Examind and Compard which Containd My Oath
that the Several Inhabitants were Served with
Requisitions And the Assessment Made Up from
the lists and Answers now in my Possession
Patrick McDonald Survy [Surveyor]
Sworn before me at Forres
2d Jany [2nd January] 1789 Alexander Grant J.P. [Justice of the Peace]

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

This volume contains information on the cart tax collected from the burghs of Aberdeen, Arbroath, Annan, Ayr, Anstruther, Banff, Bervie, Brechin, Burntisland, Crail, Culross, Campbeltown, Dumbarton, Dunfermline, Dysart, Dumfries, 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, and Stirling 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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