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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] 5

Report Survey CART TAX. Argyllshire for
the year ending 5th April 1790 By Duncan Mac Nuier Surveyor

Proof
29 Rates at £0.2.0 each rate £2.18.0
3 Rates at £0.4.0 each rate £0.12.0
£3.10.0

I Duncan Mac Nuier Surveyor Aforesaid do hereby Certify that upon carefull examin
ation of the foregoing several rates and dutys I find they ammount in whole to
Three pounds Ten Shills. [Shillings] stl. [sterling] and that upon the 22nd March 1790 I delivered to Donald
Campbell Esqr. Collector of the said dutys for the Shire aforesaid an exact
duplicate of the above accompt duly examined and Compared with the foregoing
which contained my oath that Requisitions were given to the whole forgoing
persons or left at their dwelling houses of the recive [respective] dates aforesaid; and that the
above Accompt was made out from the Returns made to me in consequence
[there] of and from the best information I could otherwise obtain
Invy [Inveraray] 22nd March. Duncan Mac Nuier
1790

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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