, 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=4){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 |
|---|---|---|---|---|---|
| Burgh Aberdn. Brot. [Aberdeen Brought] Over | 83 | 82 | 1 | £8.8.0 | |
| John Lyon | 1 | 1 | £0.2.0 | ||
| George Freeland | 1 | 1 | £0.2.0 | ||
| Mr Mosley | 2 | 2 | £0.4.0 | ||
| Charles McDonald | 1 | 1 | £0.2.0 | ||
| Alexander Greig | 1 | 1 | £0.2.0 | ||
| William Colly | 1 | 1 | £0.2.0 | ||
| George Colly | 1 | 1 | £0.2.0 | ||
| Alexander Mitchel junr.[junior] | 1 | 1 | £0.2.0 | ||
| John Thomson Carpenter | 1 | 1 | £0.2.0 | ||
| Annand & Sim Brewers | 2 | 2 | £0.2.0 | ||
| Alexander Nicol Masson | 1 | 1 | £0.2.0 | ||
| Peter Fraser Meal Mercate | 1 | 1 | £0.2.0 | ||
| Total Burgh Aberdeen | 97 | 96 | 1 | £9.16.0 |
Transcribe other information
[Page] 4
96 Carts at £0.2.0 each is £9.12.0
1 Cart at £0.4.0 is £0.4.0 £9.16.0 prooff.
I Neil McInnes Surveyor Do hereby Certify that upon Carefull [examination]
I find the foregoing duties amount to Nine pounds Sixteen
shillings sterling and that upon the Seventh day of December
1790 I delivered to Mr William Copland collector of the said duties
an exact duplicate of this accompt duely examined & Compared
which contained my oath that the preceeding Inhabitants
were duely served with requisitions and that they were [charged] in Conformity to their several returns now in my [possession]
or according to my knowledge & belief that they were
liable in said duties
Neil McInnes Surveyor
Survey of the []
1790 to 1791
√ S.
√ S.
1
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).