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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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[Page] 147

Survey of the CART TAX. in the Burgh of
Stranraer from the 5th April 1789 to the 5th April 1790 by Anthony Macmillan Surveyor

[2 carts] at £0.2.0 each £0.4.0
£0.4.0
I Anthony Macmillan [Surveyor] aforesaid do hereby Certify
that upon careful examination of the foregoing several rates
and duties I find they amount in whole to the sum of four
shillings Sterling and that upon the sixth day of
March one thousand seven hundred & ninety years I
delivered to Mr Andrew Mcmaster Collct. [Collector] of the said
duties for the Burgh aforesaid an exact Duplicate
of the foregoing which contained my oath that recqns. [requisitions]
or notices were delivered 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



K

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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