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 Aberdn, Brot, [Aberdeen Brought] Over | 59 | 58 | 1 | £6.0.0 | |
| John Spalden | 1 | 1 | £0.2.0 | ||
| James Stephen | 1 | 1 | £0.2.0 | ||
| Thomas Knowles | 1 | 1 | £0.2.0 | ||
| Johen Stephen | 1 | 1 | £0.2.0 | ||
| Peter Carr Loanhead | 1 | 1 | £0.2.0 | ||
| John Robertson | 1 | 1 | £0.2.0 | ||
| Alexander Smart Steps | 1 | 1 | £0.2.0 | ||
| William Edmuston | 1 | 1 | £0.2.0 | ||
| Peter Robertson Steps | 1 | 1 | £0.2.0 | ||
| Thomas Aken | 1 | 1 | £0.2.0 | ||
| John Downie | 1 | 1 | £0.2.0 | ||
| William Eslement | 1 | 1 | £0.2.0 | ||
| Robert Thomson | 1 | 1 | £0.2.0 | ||
| John Thomson | 1 | 1 | £0.2.0 | ||
| Alexander Hunter Gardner | 1 | 1 | £0.2.0 | ||
| Andrew Knowls Butcher | 1 | 1 | £0.2.0 | ||
| Robert Thomson Forresterhill | 1 | 1 | £0.2.0 | ||
| John Black Masson Forresterhill | 1 | 1 | £0.2.0 | ||
| James Stephen Forresterhill | 1 | 1 | £0.2.0 | ||
| George Allen Forresterhill | 1 | 1 | £0.2.0 | ||
| [Even] Quarter | William Christie Gallowgate head | 1 | 1 | £0.2.0 | |
| Gordon Barron & Coy [Company] | 2 | 2 | £0.2.0 | ||
| William Tillerey | 1 | 1 | £0.2.0 | ||
| Burgh Aberdn. [Aberdeen] Carried Over | 83 | 82 | 1 | £8.8.0 |
Transcribe other information
[Page] 3
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).