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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] 195 MORAY
A Survey of CART TAX. arising in the County
Morray from 5 april 1789 to 5 april 1790 By Patrick McDonald Surveyor
Bottom of Page.
Prooff
3 Carts with 2 Wheels @ 2/ [£0.2.0] each £0.6.0
1 Carts with 4 Wheels @ 4/ [£0.4.0] each £0.4.0
£0.10.0
I Patrick McDonald Surveyor do make Oath that an exact
duplicate of the foregoing was delivered to John Duff Collecter
for the County of morray and the several Inhabitants were
duly served with requisitions___Patrick McDonald Sury [Surveyor]
Sworn befor me at Forres 5th Jany [January]
William Hoyes J.P.[Justice of the Peace] 1790

Transcriber's notes

Kingloss - Kinloss

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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