, 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=52){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 |
|---|---|---|---|---|---|
| Brought Over | 19 | 19 | £1.18.0 | ||
| Alexander Farquharson | 1 | 1 | £0.2.0 | ||
| Charles Wright | 1 | 1 | £0.2.0 | ||
| David Hargard | 1 | 1 | £0.2.0 | ||
| Peter Elder | 1 | 1 | £0.2.0 | ||
| David Elder | 1 | 1 | £0.2.0 | ||
| James Lowdon | 1 | 1 | £0.2.0 | ||
| William Anderson | 1 | 1 | £0.2.0 | ||
| John Jack | 1 | 1 | £0.2.0 | ||
| Thomas Webster | 1 | 1 | £0.2.0 | ||
| Peter Elder Dyer | 1 | 1 | £0.2.0 | ||
| David Anderson | 1 | 1 | £0.2.0 | ||
| William Chalmers | 1 | 1 | £0.2.0 | ||
| 31 | 31 | £3.2.0 | |||
| Exd. [Examined] |
Transcribe other information
[Page] 52
I Daniel Ross Surveyor aforesaid do hereby Certify that [upon]
careful examination I find the foregoing duties amount to [Three]
pounds Two Shillings St. [Sterling] an that upon the [--]
I delivered to James Dick Collector [of the]
Said duties for the Burgh aforesaid an exact duplicate of this [Account]
which contained my oath that the preceeding inhabitants were duely [served with]
notifications or requisitions, of the dates aforesaid and that they were to [be charged]
conformable to their several returns to me, or from the best information [I]
could procure At Dundee 5th Jany [January] 1791
Daniel Ross [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).