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 |
|---|---|---|---|---|---|
| 01 Nov 1790 | James Mirk Carter | 3 | 2/- [£0.2.0] | £0.6.0 | |
| Robert Murray Carter | 3 | £0.6.0 | |||
| Andrew Hutson Carter | 3 | £0.6.0 | |||
| Joseph Gloag Carter | 2 | £0.4.0 | |||
| Thomas Kettle Carter | 1 | £0.2.0 | |||
| John Wilson Carter | 1 | £0.2.0 | |||
| George Coventry Carter | 1 | £0.2.0 | |||
| John Whitelaw Carter | 1 | £0.2.0 | |||
| William Lamb Carter | 1 | £0.2.0 | |||
| David Sim Carter | 1 | £0.2.0 | |||
| John Boils Carter | 1 | £0.2.0 | |||
| Patrick Comrie Carter | 1 | £0.2.0 | |||
| John Lyel Carter | 1 | £0.2.0 | |||
| John Mitchel Carter | 1 | £0.2.0 | |||
| Joseph Barcly Carter | 1 | £0.2.0 | |||
| Robert Coventry Carter | 1 | £0.2.0 | |||
| 02 Nov 1790 | James Bell Carter | 1 | £0.2.0 | ||
| John Sharp Carter | 1 | £0.2.0 | |||
| Robert Rintoul Carter | 1 | £0.2.0 | |||
| John Allan Carter | 1 | £0.2.0 | |||
| John Murray Carter | 1 | £0.2.0 | |||
| John Cameron Carter | 1 | £0.2.0 | |||
| Heugh Lawson Carter | 1 | £0.2.0 | |||
| William Whitlaw Carter | 1 | £0.2.0 | |||
| James Cowans Carter | 1 | £0.2.0 | |||
| Adam Gibson Carter | 1 | £0.2.0 | |||
| Laurence More Carter | 1 | £0.2.0 | |||
| Robert Puler Carter | 1 | £0.2.0 | |||
| 03 Nov 1790 | Andrew Sim Carter | 1 | £0.2.0 | ||
| George Scot Carter | 1 | £0.2.0 | |||
| Malcom McGreigor Carter | 1 | £0.2.0 | |||
| Alexander Brown Carter | 1 | £0.2.0 | |||
| Robert Miller Carter | 1 | £0.2.0 | |||
| James Boils Carter | 1 | £0.2.0 | |||
| Mathew Peters Carter | 1 | £0.2.0 | |||
| Thomas Stewart Carter | 1 | £0.2.0 | |||
| James Young Carter | 1 | £0.2.0 | |||
| James Dron Carter | 1 | £0.2.0 | |||
| John Sword Carter | 1 | £0.2.0 | |||
| Carried over | 46 | £4.12.0 |
Transcribe other information
A Survey of the Rates and Duties on Carts arisen in the
Town of Perth from 5th April 1790 to 5 Apl [April] 1791 by Laurence Buchan Surveyor
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).