Volume contents
- 1 - 1791-1791 , Aberdeen
- 5 - 1791-1791 , Annan
- 7 - 1791-1791 , Anstruther
- 13 - 1791-1791 , Arbroath
- 15 - 1791-1791 , Ayr
- 19 - 1791-1791 , Banff
- 21 - 1791-1791 , Brechen
- 25 - 1791-1791 , Burntisland
- 27 - 1791-1791 , Campbelltown
- 29 - 1791-1791 , Craill
- 35 - 1791-1791 , Cupar
- 39 - 1791-1791 , Dumbarton
- 43 - 1791-1791 , Dumfries
- 47 - 1791-1791 , Dunbar
- 51 - 1791-1791 , Dundee
- 55 - 1791-1791 , Dunfermline
- 59 - 1791-1791 , Dysart
- 61 - 1791-1791 , Edinburgh
- 65 - 1791-1791 , Elgin
- 67 - 1791-1791 , Forfar
- 71 - 1791-1791 , Glasgow
- 79 - 1791-1791 , Haddington
- 83 - 1791-1791 , Inverary
- 85 - 1791-1791 , Inverbervie
- 87 - 1791-1791 , Inverkitting
- 89 - 1791-1791 , Inverness
- 91 - 1791-1791 , Irvine
- 95 - 1791-1791 , Jedburgh
- 99 - 1791-1791 , Kilbennie
- 101 - 1791-1791 , Kinghorn
- 103 - 1791-1791 , Kirkaldie
- 107 - 1791-1791 , Kirkcudbright
- 109 - 1791-1791 , Lanark
- 113 - 1791-1791 , Lauder
- 117 - 1791-1791 , Linlithgow
- 121 - 1791-1791 , Lochmaben
- 123 - 1791-1791 , Montrose
- 127 - 1791-1791 , Nairn
- 129 - 1791-1791 , North Berwick
- 133 - 1791-1791 , Peebles
- 135 - 1791-1791 , Perth
- 139 - 1791-1791 , Pittenweem
- 141 - 1791-1791 , Queensferry
- 143 - 1791-1791 , Renfrew
- 147 - 1791-1791 , Rothsay
- 149 - 1791-1791 , Rutherglen
- 153 - 1791-1791 , St Andrews
- 157 - 1791-1791 , Sanquhar
- 159 - 1791-1791 , Selkirk
- 161 - 1791-1791 , Stirling
- 165 - 1791-1791 , Stranraer
| Date | Masters/mistresses names | Actual # | 2 wheel carts (2s) | 3-4 wheel wains/wagons (4s) | Duty |
|---|---|---|---|---|---|
| Aug 1790 | Kirkaldie | ||||
| Alexander Melldrum | 1 | 1 | £0.2.0 | ||
| George Hutcheson | 1 | 1 | £0.2.0 | ||
| David Moyes | 1 | 1 | £0.2.0 | ||
| John Anderson | 1 | 1 | £0.2.0 | ||
| George Doyie | 2 | 2 | £0.4.0 | ||
| Andrew Ingless | 2 | 2 | £0.4.0 | ||
| James Pithie | 1 | 1 | £0.2.0 | ||
| John Adam | 1 | 1 | £0.2.0 | ||
| Frances Smith | 2 | 2 | £0.4.0 | ||
| Robert Ingless | 2 | 2 | £0.4.0 | ||
| George Blyth | 1 | 1 | £0.2.0 | ||
| Charles Christie | 1 | 1 | £0.2.0 | ||
| James Donaldson | 1 | 1 | £0.2.0 | ||
| John Henderson | 1 | 1 | £0.2.0 | ||
| John Smith | 1 | 1 | £0.2.0 | ||
| James Stagge | 1 | 1 | £0.2.0 | ||
| Andrew Kinghorn | 1 | 1 | £0.2.0 | ||
| Mathow Dawan Juner | 1 | 1 | £0.2.0 | ||
| Robert Cook | 1 | 1 | £0.2.0 | ||
| Mathow Dawan Sinior | 1 | 1 | £0.2.0 | ||
| John Henderson | 1 | 1 | £0.2.0 | ||
| Robert Philip | 1 | 1 | £0.2.0 | ||
| Andrew Stocks | 1 | 1 | £0.2.0 | ||
| David Philp | 1 | 1 | £0.2.0 | ||
| Andrew Brown | 1 | 1 | £0.2.0 | ||
| Alexander Wilison | 1 | 1 | £0.2.0 | ||
| 26 | 26 | £3.0.0 | |||
| NB | 30 | 30 | |||
| Carrey over |
Transcribe other information
Survey of Carts in the Burgh of Kirkaldie from the
5th April 1790 to 5th April 1791 By Charles Robb Surveyor
[Page] 103
Prooff
22 Carts at £0.2.0 Each Is £2.4.0
4 Carts at £0.4.0 Each Is £0.16.0
[Total] £3.0.0
Scottish Exchequer (Tax Records), Cart tax - Volume 11 - Burghs (see 'More info' for burgh details), E326/7/11
This volume contains information on the cart tax collected from the burghs of Aberdeen, Arbroath, Annan, Ayr, Anstruther, Banff, Burntisland, Brechin, Crail, Campbeltown, Cupar, Dumbarton, Dunbar, Dunfermline, Dumfries, Dundee, Dysart, Edinburgh, Elgin, Forfar, Glasgow, Haddington, Inverkeithing, Inverness, Inverbervie, Inverary, Irvine, Jedburgh, Kirkcudbright, Kirkcaldy, Kilrenny, Kinghorn, Lanark, Lauder, Linlithgow, Lochmaben, Montrose, Nairn, North Berwick, Perth, Pittenweem, Peebles, Queensferry, Rothesay, Renfrew, Rutherglen, Sanquhar, Selkirk, St Andrews, Stranraer, and Stirling in 1791.
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).