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 |
|---|---|---|---|---|---|
| Burgh Aberdeen Brot. [Brought] Over | 29 | 28 | 1 | £3.0.0 | |
| Peter Hunter Windmill Brae | 1 | 1 | £0.2.0 | ||
| Alexander Collie Windmill Brae | 1 | 1 | £0.2.0 | ||
| Strachn Imry and Coy [Company] Windmill Brae | 2 | 2 | £0.4.0 | ||
| Thomas Sim & Coy [Company] Windmill Brae | 2 | 2 | £0.4.0 | ||
| Webster & Coy [Company] Brewers | 2 | 2 | £0.4.0 | ||
| James Brands Windmill Brae | 1 | 1 | £0.2.0 | ||
| William Christie Green | 1 | 1 | £0.2.0 | ||
| Alexander Bruce Green | 1 | 1 | £0.2.0 | ||
| James Robb Green | 1 | 1 | £0.2.0 | ||
| George Mill Green | 1 | 1 | £0.2.0 | ||
| Alexander Watt Windmill Brae | 1 | 1 | £0.2.0 | ||
| William Jeffrey Gardner | 1 | 1 | £0.2.0 | ||
| Crooked Quarter | Alexander Smith Coal Driver | 1 | 1 | £0.2.0 | |
| John Smith Coal Driver | 1 | 1 | £0.2.0 | ||
| David Taylor | 1 | 1 | £0.2.0 | ||
| Alexander Mitchel Gallowgate | 1 | 1 | £0.2.0 | ||
| John Reaburn | 1 | 1 | £0.2.0 | ||
| Alexander Thomson | 1 | 1 | £0.2.0 | ||
| James Davidson Manufacturer | 1 | 1 | £0.2.0 | ||
| James Harper Masson Robslaw | 3 | 3 | £0.6.0 | ||
| Widow Walace | 1 | 1 | £0.2.0 | ||
| James Shirriffs | 1 | 1 | £0.2.0 | ||
| James Elmslie | 1 | 1 | £0.2.0 | ||
| Peter Stephens | 1 | 1 | £0.2.0 | ||
| George Stephen | 1 | 1 | £0.2.0 | ||
| Burgh Aberdeen Carried Over | 59 | 58 | 1 | £6.0.0 |
Transcribe other information
Page 2nd.
[Page] 2
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).