, 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=89){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 |
|---|---|---|---|---|---|
| Nov 1790 | Andrew Fraser hirer Invss [Inverness] | 1 | 2 | £0.4.0 | |
| John Ross Inverness | 2 | 2 | £0.4.0 | ||
| John Tolmie Inverness | 3 | 2 | £0.4.0 | ||
| Alexander Grant Inverness | 4 | 2 | £0.4.0 | ||
| William Gollan Inverness | 5 | 1 | £0.2.0 | ||
| James Dallas Inverness | 6 | 1 | £0.2.0 | ||
| John Urquhart Inverness | 7 | 2 | £0.4.0 | ||
| William McIntosh Inverness | 8 | 1 | £0.2.0 | ||
| William Munro Inverness | 9 | 2 | £0.4.0 | ||
| Donald Shaw Inverness | 10 | 2 | £0.4.0 | ||
| David Shaw Inverness | 11 | 2 | £0.4.0 | ||
| David Samson Inverness | 12 | 2 | £0.4.0 | ||
| John Sligo Inverness | 13 | 2 | £0.4.0 | ||
| William Sligo Inverness | 14 | 2 | £0.4.0 | ||
| David Walton Inverness | 15 | 1 | £0.2.0 | ||
| John Camron Inverness | 16 | 2 | £0.4.0 | ||
| Kenneth Camron Inverness | 17 | 2 | £0.4.0 | ||
| Thomas Fraser Inverness | 18 | 1 | £0.2.0 | ||
| John Fraser Inverness | 19 | 1 | £0.2.0 | ||
| David Shaw Inverness | 20 | 1 | £0.2.0 | ||
| Daniel Clark Inverness | 21 | 1 | £0.2.0 | ||
| William Ritchie Inverness | 22 | 1 | £0.2.0 | ||
| John Hay Inverness | 23 | 1 | £0.2.0 | ||
| Donald Mckenzie Inverness | 24 | 1 | £0.2.0 | ||
| Alexander Cluness Inverness | 25 | 2 | £0.4.0 | ||
| William Grant Inverness | 26 | 2 | £0.4.0 | ||
| Hector Mckinzie Inverness | 27 | 1 | £0.2.0 | ||
| Hugh Chisholm Inverness | 28 | 1 | £0.2.0 | ||
| John Chisholm Inverness | 29 | 1 | £0.2.0 | ||
| John McLimon Inverness | 30 | 1 | £0.2.0 | ||
| Total Carts with 2 Wheels at 2/ [£0.2.0] each | 30 | 45 | £4.10.0 |
Transcribe other information
Abstract of the CART TAX. within the Burgh
of Invs. [Inverness] from 5th Apl. 90 [1790] to 5th Apl [April] 1791 by John Rose Survr [Surveyor] of Taxes
The above is Attested by John Rose Survr. [Surveyor] of Taxes
Farquhar McDonald Collector
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).