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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] 35
Survey of the Carts in the Royal Burgh of Dumbarton by David Hutcheson
Surveyor of Window lights, Cart Tax. &c for Dumbartonshire
Taken In 1789 agreeable to the numbers kept from 5th April 1789 till 5 Apl [April] 1790

I David Hutcheson Surveyor aforesaid do hereby Certify that
upon carefull Examination of the foregoing several rates & Duties
I find they amount in whole to the sum of one pound Sterling And
that this day I delivered to Mr John MCaulay Collector of said
duties an exact duplicate of the same which contained my oath
that notices were left with the whole foregoing Inhabitants
or at their Dwelling houses of the dates annexed to their
respective names that they were to be charged with
the sums here by certifyed to be due from them

David Hutcheson
At Glasgow this
31st day of December
1789

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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