, Cart tax - Volume 11 - Burghs (see 'More info' for burgh details), E326/7/11&destination=/virtual-volumes/volume-images/volume_data-E326-7-11/REX01666?image_number=15){kind=link}
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 |
|---|---|---|---|---|---|
| 1790 | Royal Burgh of Ayr | ||||
| 14 Jul 1790 | Hugh Gibson Carter Ayr | 1 | 1 | £0.2.0 | |
| Christopher Forswell Carter | 1 | 1 | £0.2.0 | ||
| 16 Jul 1790 | Andrew Wyllie Carter | 1 | 1 | £0.2.0 | |
| Robert Caldwall Mason | 1 | 1 | £0.2.0 | ||
| 17 Jul 1790 | Adam Reid Carrier | 1 | 1 | £0.2.0 | |
| 19 Jul 1790 | Hugh Logan Carrier | 1 | 1 | £0.2.0 | |
| Thomas Boyd Jun. [Junior] Carrier | 2 | 2 | £0.4.0 | ||
| William Ramsay Carrier | 1 | 1 | £0.2.0 | ||
| Robert Adam Carrier | 1 | 1 | £0.2.0 | ||
| Mrs Houstoun | 2 | 2 | £0.4.0 | ||
| Thomas Morton Junior Carrier | 1 | 1 | £0.2.0 | ||
| Robert Millar Carrier | 1 | 1 | £0.2.0 | ||
| William Steven Carrier | 1 | 1 | £0.2.0 | ||
| Thomas Hunter | 2 | 2 | £0.4.0 | ||
| William McClure Carrier | 1 | 1 | £0.2.0 | ||
| John Mure Carter | 1 | 1 | £0.2.0 | ||
| Thomas Bryce Carter | 1 | 1 | £0.2.0 | ||
| John McColm in Clochranhill | 1 | 1 | £0.2.0 | ||
| Thomas Blain in Slaphouse | 1 | 1 | £0.2.0 | ||
| James Thom in Loanhead | 3 | 3 | £0.6.0 | ||
| James Mitchell in Sandyhill | 2 | 2 | £0.4.0 | ||
| John Symington in Gateside | 1 | 1 | £0.2.0 | ||
| Gilbert Eccles in Masonhill | 1 | 1 | £0.2.0 | ||
| William Porteous Carter Townhead | 1 | 1 | £0.2.0 | ||
| William Paton Carter Townhead | 1 | 1 | £0.2.0 | ||
| William Adam Carter Townhead | 1 | 1 | £0.2.0 | ||
| Total | 32 | 32 | £3.4.0 |
Transcribe other information
[Page] 15
Royal Burgh of Ayr
CART TAX
From 5th April 1790 to 5th April 1791 By Robert Aiken Surveyor
Proof
32 Carts at 2/ [£0.2.0] each £3.4.0
Total £3.4.0
I Robert Aiken Surveyor aforesaid Do hereby Certify that
upon careful examination of the foregoing Rates & Duties I
find they amount in whole to Three pounds four shillings Sterling
And that upon the Twenty sixth day of November Current
I delivered to Mr Thomas McClelland Collector of said
Duties for said Burgh an exact Duplicate of and duly
examined and compared with the foregoing Account which
contained my oath that notifications were left of the dates foresaid
and that the rates charged in said Account were just and true to the
best of my skill and knowledge, and no person liable to be charged was
omitted.
Robert Aiken
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).