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 |
|---|---|---|---|---|---|
| -- Jul 1790 | Alexander McMillan | 1 | 1 | £0.2.0 | |
| James Buchannan, Castlehill | 1 | 1 | £0.2.0 | ||
| John Buchannan, Castlehill | 1 | 1 | £0.2.0 | ||
| George Gillifillan , Castlehill | 1 | 1 | £0.2.0 | ||
| John Glen, Castlehill | 1 | 1 | £0.2.0 | ||
| James Wright Whinns | 1 | 1 | £0.2.0 | ||
| James Mcfarlane, Whinns | 1 | 1 | £0.2.0 | ||
| Robert Cavins | 1 | 1 | £0.2.0 | ||
| James Shearer, Bridge | 1 | 1 | £0.2.0 | ||
| John Ramsay, Bridge | 1 | 1 | £0.2.0 | ||
| Mrs James Kirk Bridge | 1 | 1 | £0.2.0 | ||
| John Brooks, Bridge | 1 | 1 | £0.2.0 | ||
| James King, Bridge | 1 | 1 | £0.2.0 | ||
| John Laing | 2 | 2 | £0.4.0 | ||
| John Millar | 1 | 1 | £0.2.0 | ||
| Alexander Paterson, Carrier | 2 | 2 | £0.4.0 | ||
| Robert Henderson | 1 | 1 | £0.2.0 | ||
| John Lamont | 1 | 1 | £0.2.0 | ||
| John Brymner | 1 | 1 | £0.2.0 | ||
| John Menzies | 1 | 1 | £0.2.0 | ||
| Peter Stalker | 1 | 1 | £0.2.0 | ||
| Charles Watson | 1 | 1 | £0.2.0 | ||
| Henry Taylor | 1 | 1 | £0.2.0 | ||
| Robert Shaw | 1 | 1 | £0.2.0 | ||
| Henry Osburn, Carrier | 1 | 1 | £0.2.0 | ||
| William Christie Craigs | 1 | 1 | £0.2.0 | ||
| John Noble | 1 | 1 | £0.2.0 | ||
| Andrew Adam | 2 | 2 | £0.4.0 | ||
| Duncan McLaren Burnihouse | 2 | 2 | £0.4.0 | ||
| Peter King | 1 | 1 | £0.2.0 | ||
| David Dounie | 1 | 1 | £0.2.0 | ||
| Alexander Johnstone | 1 | 1 | £0.2.0 | ||
| Contind. [Continued] | 36 | 36 | £3.12.0 |
Transcribe other information
[Page] 161
Stirling Borough Survey
CART TAX
from 5th of April 1790 to 5th April 1791
By James Allan 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).