, 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=43){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 |
|---|---|---|---|---|---|
| -- Oct 1790 | Dumfries Burgh | ||||
| Archibald Pagan Dumfries Burgh | 1 | 1 | £0.2.0 | ||
| James Brown Dumfries Burgh | 1 | 1 | £0.2.0 | ||
| James Cowan Dumfries Burgh | 1 | 1 | £0.2.0 | ||
| John Wilson Dumfries Burgh | 3 | 3 | £0.6.0 | ||
| John Jardin Dumfries Burgh | 1 | 1 | £0.2.0 | ||
| John Hogg Dumfries Burgh | 1 | 1 | £0.2.0 | ||
| John McClauchrie Dumfries Burgh | 1 | 1 | £0.2.0 | ||
| John Clingon Dumfries Burgh | 1 | 1 | £0.2.0 | ||
| Nathaniel Lock Dumfries Burgh | 1 | 1 | £0.2.0 | ||
| John Neilson Dumfries Burgh | 3 | 3 | £0.6.0 | ||
| James Johnston Dumfries Burgh | 1 | 1 | £0.2.0 | ||
| James Letrick Dumfries Burgh | 1 | 1 | £0.2.0 | ||
| William Brown Dumfries Burgh | 1 | 1 | £0.2.0 | ||
| Robert Murray Dumfries Burgh | 1 | 1 | £0.2.0 | ||
| Walter Carruthers Dumfries Burgh | 1 | 1 | £0.2.0 | ||
| David Dickson Dumfries Burgh | 2 | 2 | £0.4.0 | ||
| John Kelly Dumfries Burgh | 1 | 1 | £0.2.0 | ||
| James Grierson Dumfries Burgh | 1 | 1 | £0.2.0 | ||
| James Colden Dumfries Burgh | 1 | 1 | £0.2.0 | ||
| William Meak Dumfries Burgh | 1 | 1 | £0.2.0 | ||
| Francis Kerr Dumfries Burgh | 1 | 1 | £0.2.0 | ||
| Widow Jackson Dumfries Burgh | 1 | 1 | £0.2.0 | ||
| Robert Stuart Dumfries Burgh | 1 | 1 | £0.2.0 | ||
| Jacob Muir Dumfries Burgh | 1 | 1 | £0.2.0 | ||
| Robert Muir Dumfries Burgh | 1 | 1 | £0.2.0 | ||
| John Montieth Dumfries Burgh | 1 | 1 | £0.2.0 | ||
| George Aiken Dumfries Burgh | 1 | 1 | £0.2.0 | ||
| Joseph Beck Dumfries Burgh | 2 | 2 | £0.4.0 | ||
| John Undervood Dumfries Burgh | 1 | 1 | £0.2.0 | ||
| John Stean Dumfries Burgh | 1 | 1 | £0.2.0 | ||
| Benjamin Carruthers Dumfries Burgh | 1 | 1 | £0.2.0 | ||
| Thomas Dickson Dumfries Burgh | 1 | 1 | £0.2.0 | ||
| William Burges Dumfries Burgh | 1 | 1 | £0.2.0 | ||
| John Ronald Inkr. [Innkeeper] Dumfries Burgh | 1 | 1 | £0.2.0 | ||
| John McLauchlin Dumfries Burgh | 1 | 1 | £0.2.0 | ||
| John Hogg Dumfries Burgh | 1 | 1 | £0.2.0 | ||
| Thomas Bruce Dumfries Burgh | 1 | 1 | £0.2.0 | ||
| 43 | 43 | £4.6.0 |
Transcribe other information
[Page] 43
Survey of the Cart Tax in Burgh of Dumfries
for the year ending the 5th of April 1791 by William Currie 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).