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Scottish Exchequer (Tax Records), Cart tax - Volume 9 - Burghs (see 'More info' for burgh details), E326/7/9

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131
Royal Burgh of Rothsay
From 5th 1789 to 5th April 1790 By Robert Aiken Surveyor

Prooff
10 Carts at 2/- [£0.2.0] £1.0.0
Total £1.0.0
I Robert Aiken Surveyor aforesaid Do
hereby Certify that upon careful examination
of the foregoing Rates and Duties I find they
amount in whole to One pound Sterling and
that upon the Thirteenth day of March Currt. [Current]
I caused to be delivered to Mr John Wright Principel Collr. [Collector]
of said Duties for said Burgh an exact Duplicate
of and duly examined and compared with the
foregoing accont. [Account], which contained my Oath that
notifications were delivered or left of the rates foresaid
and that the rates charged in said Accts. [Accounts], which contained my Oath that
notifications were delivered or left of the dates foresaid
and that the rates charged in said Accont. [ Account ] was just
and true to the best of my Skill & Knowledge, and
to the best of my belief no person liable to be charged was omitted
Robert Aiken Surveyor

Scottish Exchequer (Tax Records), Cart tax - Volume 9 - Burghs (see 'More info' for burgh details), E326/7/9

This volume contains information on the cart tax collected from the burghs of Aberdeen, Arbroath, Annan, Ayr, Anstruther, Banff, Bervie, Brechin, Crail, Culross, Campbeltown, Cupar, Dumbarton, Dunbar, Dunfermline, Dumfries, Dundee, Edinburgh, Elgin, Forres, Forfar, Glasgow, Haddington, Inverkeithing, Inverness, Inverary, Irvine, Jedburgh, Kirkcudbright, Kirkcaldy, Kilrenny, Kinghorn, Lanark, Lauder, Linlithgow, Lochmaben, Montrose, Nairn, New Galloway, North Berwick, Perth, Pittenweem, Peebles, Queensferry, Rothesay, Renfrew, Rutherglen, Sanquhar, Selkirk, St Andrews, Stranraer, and Stirling 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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