, Cart tax - Volume 13 - Burghs (see 'More info' for burgh details), E326/7/13&destination=/virtual-volumes/volume-images/volume_data-E326-7-13/REX01666?image_number=100){kind=link}
Volume contents
- 1 - 1791-1792 , Aberdeen
- 5 - 1791-1792 , Anstruther
- 9 - 1791-1792 , Arbroath
- 11 - 1791-1792 , Ayr
- 15 - 1791-1792 , Banff
- 17 - 1791-1792 , Brechin
- 19 - 1791-1792 , Burntisland
- 21 - 1791-1792 , Cambeltown
- 23 - 1791-1792 , Craill
- 27 - 1791-1792 , Cupar
- 31 - 1791-1792 , Dumbarton
- 37 - 1791-1792 , Dunbar
- 39 - 1791-1792 , Dundee
- 43 - 1791-1792 , Dunfermline
- 47 - 1791-1792 , Dysart
- 49 - 1791-1792 , Edinburgh
- 53 - 1791-1792 , Elgin
- 55 - 1791-1792 , Forfar
- 57 - 1791-1792 , Forres
- 60 - 1791-1792 , Glasgow
- 69 - 1791-1792 , Haddington
- 71 - 1791-1792 , Inverary
- 73 - 1791-1792 , Inverberbervie
- 75 - 1791-1792 , Inverkiething
- 77 - 1791-1792 , Inverness
- 79 - 1791-1792 , Irvine
- 83 - 1791-1792 , Jedburgh
- 85 - 1791-1792 , Kilbennie
- 87 - 1791-1792 , Kinghorn
- 89 - 1791-1792 , Kirkaldie
- 91 - 1791-1792 , Kirkcudbright
- 93 - 1791-1792 , Lanark
- 97 - 1791-1792 , Lauder
- 99 - 1791-1792 , Linlithgow
- 103 - 1791-1792 , Lochanaben
- 105 - 1791-1792 , Montrose
- 109 - 1791-1792 , North Berwick
- 111 - 1791-1792 , Peebles
- 113 - 1791-1792 , Perth
- 115 - 1791-1792 , Pittenweem
- 117 - 1791-1792 , Queensferry
- 119 - 1791-1792 , Renfrew
- 121 - 1791-1792 , Rothsay
- 123 - 1791-1792 , Rutherglen
- 127 - 1791-1792 , St Andrews
- 131 - 1791-1792 , Sanquhar
- 133 - 1791-1792 , Selkirk
- 135 - 1791-1792 , Stirling
- 139 - 1791-1792 , Stranraer
| Date | Masters/mistresses names | Actual # | 2 wheel carts | 3-4 wheel wains/wagons | Duty | 10% per 31 George III |
|---|---|---|---|---|---|---|
| Brought over | 28 | 28 | £2.16.0 | £0.5.7.2 | ||
| 3 May 1791 | George Brown Linlithgow | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| John Ronald Linlithgow | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Edmund Anderson Elder Linlithgow | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Harvie Linlithgow | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Nimmo Linlithgow | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Edmund Anderson Your. [Younger] Linlithgow | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Lieshman Linlithgow | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Adams Linlithgow | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Mitchell Linlithgow | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Baird Merchant | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Duncan East port | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Fenton West port | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Balderston Merchant | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Total | 43 | 43 | £4.6.0 | £0.8.7.2 |
Transcribe other information
[Page] 100
Linlithgow Town Cart Tax Survey Continued
Proof
43 Carts. @ £0.2.0 each £4.6.0
To the 10 per Cent thereon £0.8.7.2/10
Totall £4.14.7.2/10
I James Watsone Surveyor aforesaid do hereby certify that upon careful
examination of the foregoing Rates & Duties I find they amount in whole to
the sum of Five pounds fourteen shillings seven pence two tenths Sterling
And that upon the thirteenth day of October last I delivered to Mr William
Napier Collector for the foresaid Borough an exact Dupplicate of the
forgoing Survey which contained my oath that the several persons
named were duly served with Requisitions & Notices whereby they
were to be charged with the several duties here due
Linlithgow 2nd November. .. James Watsone Surveyor
1791
Scottish Exchequer (Tax Records), Cart tax - Volume 13 - Burghs (see 'More info' for burgh details), E326/7/13
This volume contains information on the cart tax collected from the burghs of Aberdeen, Arbroath, Ayr, Anstruther, Banff, Burntisland, Brechin, Crail, Campbeltown, Cupar, Dumbarton, Dunbar, Dunfermline, Dundee, Dysart, Edinburgh, Elgin, Forfar, Forres, Glasgow, Haddington, Inverkeithing, Inverness, Inverbervie, Inverary, Irvine, Jedburgh, Kirkcudbright, Kirkcaldy, Kilrenny, Kinghorn, Lanark, Lauder, Linlithgow, Lochmaben, Montrose, North Berwick, Perth, Pittenweem, Peebles, Queensferry, Rothesay, Renfrew, Rutherglen, Sanquhar, Selkirk, St Andrews, Stranraer, and Stirling in 1791-1792.
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).