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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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Wigtownshire [Page] 251
Survey of the CART TAX. in the Shire of
Wigton from the 5th of April 1789 to the 5th. of April 1790 by Anthony Macmillan Surveyor

Proof 6 Carts at £0.12.0 each £0.12.0
£0.12.0

I Anthony Macmillan Surveyor aforesaid do hereby Certify that
upon careful examination of foregoing several rates & Duties
I find they amount in whole to the Sum of Twelve Shillings
Sterling and that upon the Eighth day of March
one thousand Seven hundred & ninety years I delivered to
Thomas Adair Esqr. Clerk to the Signet Collector of the said
Duties for the Shire aforesaid 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 several foregoing Persons of the date annexed to
their respective names that were to be charged with
the Sums 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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