, 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=74){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 |
|---|---|---|---|---|---|
| 9 Div [Division] Brought over & Continued | 30 | 30 | £3.0.0 | ||
| 16 Sep 1790 | Thomas Stevenson Carter | 2 | 2 | £0.4.0 | |
| Robert Miller Carter | 1 | 1 | £0.2.0 | ||
| David Stirling Carter | 1 | 1 | £0.2.0 | ||
| James Somervill Carter | 1 | 1 | £0.2.0 | ||
| Thomas Hunter Carter | 1 | 1 | £0.2.0 | ||
| Robert Struthers Brewer | 7 | 7 | £0.14.0 | ||
| Robert Aitkman Carter | 1 | 1 | £0.2.0 | ||
| John & George Anderson Carter | 2 | 2 | £0.4.0 | ||
| John Brash Carter | 1 | 1 | £0.2.0 | ||
| Hill Wilson & Co. [Company] at Glasshouse | 1 | 1 | £0.2.0 | ||
| John Hill Carter | 2 | 2 | £0.4.0 | ||
| James Colquhoun Carter | 1 | 1 | £0.2.0 | ||
| Widow [Porter] Carter | 1 | 1 | £0.2.0 | ||
| John Russell Carter | 2 | 2 | £0.4.0 | ||
| John Shearer Carter | 3 | 3 | £0.6.0 | ||
| James Hamilton Carter | 2 | 2 | £0.4.0 | ||
| Charles Paterson Carter | 1 | 1 | £0.2.0 | ||
| Alexander Lyon Carter | 1 | 1 | £0.2.0 | ||
| Robert McNair Carter | 1 | 1 | £0.2.0 | ||
| Gabriel McNair Carter | 1 | 1 | £0.2.0 | ||
| Andrew Wilson Carter | 2 | 2 | £0.4.0 | ||
| 66 | 66 | £6.12.0 | |||
| 10th Division | |||||
| Tronegate Northside from Cross to Candlerigs with Candlerigs | |||||
| 20 Sep 1790 | William McLaren Quill dresser | 1 | 1 | £0.2.0 | |
| James Stobbo Carrier | 8 | 8 | £0.16.0 | ||
| John Ronald Stabler | 2 | 2 | £0.4.0 | ||
| 11 | 11 | £1.2.0 | |||
| 11 Division | |||||
| Newton in Ramshorn Grounds | |||||
| 25 Aug 1790 | Robertson Newbigging & Co. [Company] Manufrs. [Manufacturers] | 1 | 1 | £0.2.0 | |
| Todd Shortridge & Co. [Company] Manufacturers | 2 | 2 | £0.4.0 | ||
| John Wallace Esq. | 1 | 1 | £0.2.0 | ||
| 4 | 4 | £0.8.0 | |||
| 12 Division | |||||
| Tronegate & Argyle street Northside froom Candlerigs to Queen Street with Hutcheson Virginia & Miller Street | |||||
| 21 22 Sep 1790 | McAuslane & Austine Seedsmen | 1 | 1 | £0.2.0 | |
| George Douglass Plummer | 1 | 1 | £0.2.0 | ||
| Peter Salmon Carter | 1 | 1 | £0.2.0 | ||
| George Anderson Carter | 1 | 1 | £0.2.0 | ||
| John Gray Carter | 1 | 1 | £0.2.0 | ||
| 5 | 5 | £0.10.0 | |||
| 13 Division | |||||
| Argyle Street Northside west from Queen street with Queen & Buchanan Streets | |||||
| 24 Aug 1790 | William Laurie Mecht. [Merchant] | 1 | 1 | £0.2.0 | |
| Gilbert Hamilton Merchant | 1 | 1 | £0.2.0 | ||
| John Brown Merchant | 2 | 2 | £0.4.0 | ||
| 22 Sep 1790 | Pinkerton & Peat Brewers | 2 | 2 | £0.4.0 | |
| John Morrison Wright | 1 | 1 | £0.2.0 | ||
| 7 | 7 | £0.14.0 |
Transcribe other information
[Page] 74
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).