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Scottish Exchequer (Tax Records), Cart tax - Volume 8 - Counties (see 'More info' for county details), E326/7/8

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[Page] 104

Survey of the CART TAX. in the Stewartry of
Kirkcudbt. [Kirkcudbright] continued

Proof 27 Carts at £0.2.0 each £2.14.0

I Anthony Macmillan Surveyor aforesaid do hereby Certify
that upon careful examination of the foregoing Several rates
and duties I find they amount in whole to the sum of
Two pounds fourteen Shillings Sterling And that upon the
Eighth day of March one thousand seven hundred & ninety
years I delivered to Alexander Gordon Esqr of Campbelton
Collector of the said duties for the shire afore said
an exact Duplicate of the foregoing which contained
my oath that Requisitions or notices were delivered
to or left at the dwelling houses of the said several
Persons that were to be charged with the Duties hereby
certified to be due from them.
Anthony Macmillan

Scottish Exchequer (Tax Records), Cart tax - Volume 8 - Counties (see 'More info' for county details), E326/7/8

This volume contains information on the cart tax collected from the counties of Aberdeenshire, 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 1789-1790.

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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