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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] 17

A Survey of the CART TAX. Arisen in the Town of Banff
from the 5th April 1788 to the 5th April 1789 By Patrick McDonald Surveyor

Prooff
4 two wheel Carts at £0.2.0 each for a year is £0.8.0

I Patrick McDonald Surveyor aforesaid Do hereby Certify that upon carefull
examination of the foregoing rates and duties I find they Amount to Eight Shillings
Sterling, and that I delivered to James Anderson Collector of said duties for the
Town of Banff an exact duplicate of the foregoing Acct. [Account] duly examined and
Compared, which contained my Oath that the several Inhabitants were duly
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 2 Jany. [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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