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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] 95

Survey of the CART TAX. in the Burgh of
Kikcudt. [Kirkcudbright] from the 5th of April 1789 to the 5th of April 1790 by Anthony Macmillan Surveyor

Proof 11 Carts @ £0.2.0 is £1.2.0
£1.2.0

I Anthony Macmillan Surveyor aforesaid do hereby Certify that
upon careful examination of the foregoing Several rates & duties I
find they amount in whole to the Sum of One pound two Shillings
Sterling and that upon the Fifth day of March
one thousand Seven hundred & Eighty Ninety years I delivered to Mr.
David McLellan Collector of the said duties in the Burgh
aforesaid an exact Duplicate of the foregoing which contained
my oath that requisitions or notices were delivered to or
left at the dwelling houses of the said Several persons
of the dates annexed to their respective names that
were to be charged with the Sums hereby certified to be
due from them
Anthony Macmillan

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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