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 |
|---|---|---|---|---|---|
| -- Jun 1790 | James Hay Stabler Grass Market | 1 | 1 | £0.2.0 | |
| John Gray Baker | 1 | 1 | £0.2.0 | ||
| James Welsh Baker West Bow | 1 | 1 | £0.2.0 | ||
| Dr [Doctor] Hamilton Castle Hill | 1 | 1 | £0.2.0 | ||
| John Davidson Writer | 1 | 1 | £0.2.0 | ||
| Mr Archibald Campbell James's Court | 4 | 4 | £0.8.0 | ||
| Patrick Cuningham Jeweller Lady Stairs Close | 2 | 2 | £0.4.0 | ||
| Mr John Hutton | 1 | 1 | £0.2.0 | ||
| Robert Jamieson Writer Wardrope's Court | 1 | 1 | £0.2.0 | ||
| William Walker Attorney Byer's Close | 1 | 1 | £0.2.0 | ||
| James Marshall Writer Milnes Square | 1 | 1 | £0.2.0 | ||
| Colin Lauder Surgeon Carrubers Close | 1 | 1 | £0.2.0 | ||
| James Milne Tanner Berengers Close | 1 | 1 | £0.2.0 | ||
| Thomas Mathieson Grocer Sandilans Close | 1 | 1 | £0.2.0 | ||
| Alexander Walker Brewer Canongate | 2 | 2 | £0.4.0 | ||
| Thomas Russell Grocer | 1 | 1 | £0.2.0 | ||
| John Bonar Painter | 2 | 2 | £0.4.0 | ||
| William Manderston Brewer Back of Canongate | 1 | 1 | £0.2.0 | ||
| 01 Jul 1790 | Robert Hatton Junr. [Junior] Grocer foot of Blair Street | 1 | 1 | £0.2.0 | |
| 6 Jul 1790 | James Sprott Tanner Meal Market Stairs | 1 | 1 | £0.2.0 | |
| Ralph Hardie Baker | 1 | 1 | £0.2.0 | ||
| 8 Jul 1790 | John Law Messenger Lawn Market | 1 | 1 | £0.2.0 | |
| Robert Sanderson Mercht. [Merchant] West Bow | 1 | 1 | £0.2.0 | ||
| 10 Jul 1790 | John Richmond Mercht. [Merchant] Cowgate | 1 | 1 | £0.2.0 | |
| Alexander Wood Surgeon High School Wynd | 1 | 1 | £0.2.0 | ||
| 12 Jul 1790 | Isaac Salter Brewer Robertsons Close | 1 | 1 | £0.2.0 | |
| Charles Salter Brewer College Wynd | 1 | 1 | £0.2.0 | ||
| 13 Jul 1790 | Archibald Campbell Brewer | 3 | 3 | £0.6.0 | |
| 14 Jul 1790 | Mr Thomas Campbell Argyle Square | 1 | 1 | £0.2.0 | |
| 15 Jul 1790 | John Ritchie Slater Mercht. [Merchant] Court | 1 | 1 | £0.2.0 | |
| 16 Jul 1790 | William Murray Baker Grass Market | 2 | 2 | £0.4.0 | |
| William Gordon Brewer Herriots Bridge | 1 | 1 | £0.2.0 | ||
| James Gordon Brewer Herriots Bridge | 1 | 1 | £0.2.0 | ||
| 17 Jul 1790 | James Fisher Stabler | 3 | 3 | £0.6.0 | |
| Richard Hotchkiss Brewer | 2 | 2 | £0.4.0 | ||
| 20 Jul 1790 | Mr Alexander Mckenzie Princes Street | 2 | 2 | £0.4.0 | |
| 22 Jul 1790 | James Craig Baker St Andrews Square | 3 | 3 | £0.6.0 | |
| 26 Jul 1790 | Andrew Elder Thistle Street | 1 | 1 | £0.2.0 | |
| 2 Aug 1790 | Monro Hardie Grocer Rose Street | 1 | 1 | £0.2.0 | |
| Over | 54 | 54 | £5.8.0 |
Transcribe other information
[Page] 61
A Survey of the CART TAX. in the City of Edinr. [Edinburgh]
[from] 5 April 1790 To 5 April 1791 By Robert Maughan Surveyor
Transcriber's notes
Image for this page cuts off left-hand column, so dates are not fully legible
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).