, 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=72){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 |
|---|---|---|---|---|---|
| 1st Division | |||||
| Townhead and Neighbourhood with Limergate Drygate and Rottenraw | |||||
| 29 & 30 Jul 1790 | William King at Saw Millfield | 2 | 2 | £0.4.0 | |
| John McCorcadale at Canal | 2 | 2 | £0.4.0 | ||
| William McCorcadale at Canal | 1 | 1 | £0.2.0 | ||
| John Anderson at Canal | 1 | 1 | £0.2.0 | ||
| John Drew at Hamiltonhill | 2 | 2 | £0.4.0 | ||
| James Campbell of Petershill | 2 | 2 | £0.4.0 | ||
| Robert Russell ½ Mile house | 1 | 1 | £0.2.0 | ||
| Thomas Stewart Glasgow field | 2 | 2 | £0.4.0 | ||
| James Robertson Town Mill | 1 | 1 | £0.2.0 | ||
| Alexander Thom Garangadhill | 1 | 1 | £0.2.0 | ||
| Ninian Glen Wheat yards | 1 | 1 | £0.2.0 | ||
| Peter Zuill Carter Hougate | 1 | 1 | £0.2.0 | ||
| Robert Goodwine Rottenraw | 1 | 1 | £0.2.0 | ||
| John Buchanan Rottenraw | 1 | 1 | £0.2.0 | ||
| James Morrison Drygate | 1 | 1 | £0.2.0 | ||
| John Sym Hougate | 1 | 1 | £0.2.0 | ||
| William Sewart Stabler | 1 | 1 | £0.2.0 | ||
| Robert Sewart Stabler | 1 | 1 | £0.2.0 | ||
| John & Robert Tonnant Brewers | 2 | 2 | £0.2.0 | ||
| Widow Stewart Parkhouse | 1 | 1 | £0.2.0 | ||
| 26 | 26 | £2.12.0 | |||
| 2d Division | |||||
| Colledge Street East side from Drygate to Colledge Kirk | |||||
| 3 Aug 1790 | Proffessor Jardine | 1 | 1 | £0.2.0 | |
| 3d Division | |||||
| Colledge Street East side from Kirk to Cross with the old Vennel | |||||
| 4 Aug 1790 | John Miller at the Callendar | 1 | 1 | £0.2.0 | |
| James Montgomerie Brewer | 1 | 1 | £0.2.0 | ||
| William Anderson Tanner | 1 | 1 | £0.2.0 | ||
| 3 | 3 | £0.6.0 | |||
| 4 Division | |||||
| Colledge Street West side from Rottenraw to Grammar school Wynd with Grey Friars Wynd and Cannon street | |||||
| 12 & 13 Aug 1790 | Duncan Drummond Carter | 1 | 1 | £0.2.0 | |
| Thomas McAllum Carter | 1 | 1 | £0.2.0 | ||
| John McAllum Carter | 1 | 1 | £0.2.0 | ||
| Hugh McDonald Carter | 1 | 1 | £0.2.0 | ||
| David McKean Carter | 1 | 1 | £0.2.0 | ||
| John Buchanan Carter | 1 | 1 | £0.2.0 | ||
| James Hill Carter | 1 | 1 | £0.2.0 | ||
| Thomas McLucky Carter | 1 | 1 | £0.2.0 | ||
| Mathew Forsyth Carter | 1 | 1 | £0.2.0 | ||
| William McLucky Carter | 1 | 1 | £0.2.0 | ||
| 10 | 10 | £1.0.0 | |||
| 5 Division | |||||
| Colledge Street West side from Grammar school Wynd to the Cross | |||||
| 14 Aug 1790 | Daniel [Blair] Carter | 1 | 1 | £0.2.0 | |
| Hugh McDougall Carter | 1 | 1 | £0.2.0 | ||
| Thomas Young Carrier | 2 | 2 | £0.4.0 | ||
| James McGreger Merch [Merchant] | 1 | 1 | £0.2.0 | ||
| John Rodger Callendar | 1 | 1 | £0.2.0 | ||
| 6 | 6 | £0.12.0 |
Transcribe other information
[Page] 72
A Survey of the Carts in the Royal Burgh of Glasgow chargable with duty for the year
from 5 April 1790 to 5 April 1791 p [per] Survey of George Storie 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).