, 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=153){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 |
|---|---|---|---|---|---|
| 23 Jul 1790 | St Andrews | ||||
| Thomas Kay | 1 | 1 | £0.2.0 | ||
| Robert Traell | 1 | 1 | £0.2.0 | ||
| John Ramsay | 1 | 1 | £0.2.0 | ||
| Mrs Killty | 1 | 1 | £0.2.0 | ||
| Philip Horsburgh | 1 | 1 | £0.2.0 | ||
| Robert Young | 1 | 1 | £0.2.0 | ||
| Robert Anderson | 1 | 1 | £0.2.0 | ||
| John Wan | 1 | 1 | £0.2.0 | ||
| John Cupar | 1 | 1 | £0.2.0 | ||
| Thomas Jarves | 1 | 1 | £0.2.0 | ||
| Andrew Kingo | 2 | 2 | £0.4.0 | ||
| Thomas Faerfull | 1 | 1 | £0.2.0 | ||
| John Ballingall | 1 | 1 | £0.2.0 | ||
| Andrew Andreson | 1 | 1 | £0.2.0 | ||
| James Anderson | 1 | 1 | £0.2.0 | ||
| James Kirk | 1 | 1 | £0.2.0 | ||
| Andrew Harlie | 1 | 1 | £0.2.0 | ||
| Alexander Lowthen | 1 | 1 | £0.2.0 | ||
| John Pattrick | 1 | 1 | £0.2.0 | ||
| David Melldrum | 1 | 1 | £0.2.0 | ||
| Andrew Gray | 1 | 1 | £0.2.0 | ||
| Alexander Simpson | 1 | 1 | £0.2.0 | ||
| James Traill | 1 | 1 | £0.2.0 | ||
| Andrew Todie | 1 | 1 | £0.2.0 | ||
| Alexander Smith | 1 | 1 | £0.2.0 | ||
| Samal Lourie | 1 | 1 | £0.2.0 | ||
| 26 | 26 | £2.14.0 | |||
| NB [Corrected total] | 27 | 27 | |||
| Carrey over |
Transcribe other information
[Page] 153
Survey of Carts in the Burgh of St Andrews from
5th April 1790 to 5th April 1791 By Charles Robb Surveyor
Prooff
25 Carts at 2/ [£0.2.0] Each Is £2.10.0
1 Cart at 4/ [£0.4.0] Each Is £0.4.0
£2.14.0
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).