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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] 51

A Survey of the CART TAX. Arisen in the Town of Elgin from
the 5th April 1788 to the 5th April 1789 By Patrick M'Donald Surveyor

Prooff
7 Cart at £0.2.0 each for a year is £0.14.0

I Patrick McDonald Surveyor aforesaid, Do hereby Certify that upon carefull exami-
nation of the foregoing rates and duties I find they Amount to Fourteen Shillings
Sterling, And that I delivered to Alexander Sinclair Collector of said duties for the Town
of Elgin, an exact duplicate of the foregoing Acct. [Account] duly examined and compared, Which
Contained my Oath that the Severall Inhabitants were duly Served with requisitions
And the Assessment made up from the list And Answers now in my possession
Sworn befor me at Forres Patrick McDonald Surveyor
2 Jany [January] 1789
Alexander Grant JP [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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