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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] 97

Cart Tax of Kingcardine Shire continued

[Margin note]
[ ] added

67 Carts of Wheels each @ 2 ss p [shillings per] Cart £6.12.0

I William Greig Surveyor aforesaid do hereby Certify that upon carefull examination of the foregoing
duties I find they amount in whole to Six Pounds twelve Shillings Sterling and that upon the
__ day of __ 1790 I delivered Alexander Gordon Esqr Collector of the said duties for the shire aforesaid
an exact duplicate of the above Account as will appear from ___ duly examined
and compared with the foregoing which contained my Oath that notices were left with the Several
persons before named or at their dwelling houses of the dates Annexed to their respective names requiring
them within fourteen days to give in a list of their Carts retained or employed by them from the
fifth day of April 1788 to the fifth day of April 1789, and that the said Account or Survey is made
out from the lists returned to me, and from the best information I could procure of the Carts of those
whose Lists are deficient, neglected, or refused to give in a list there of in terms of the Nottices left
with them as aforesaid.
William Greig, Surveyor

Transcriber's notes

The total number of Carts in the proof should be 66.

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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