, 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=105){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 |
|---|---|---|---|---|---|---|
| John Donaldson Jun. [Junior] | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Heard | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Will | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Heard | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Heard | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Forfar | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Craw | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Gibson | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Ferrier | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Henry Reid | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Ferrier | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Douglass | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Douglass | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Ferrier | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Lourie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Dempster | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Ferrier | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Clerk | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Kerr | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Elmsley | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Watson | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Ross | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Dempster | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 23 | 23 | £2.6.0 | £0.4.7.2 |
Transcribe other information
[Page] 105
A Survey of the Rates and Duties on Carts in the Burgh
of Montrose for one Year from 5th April 1791 to 5th April 1792
by Daniel Ross Survr. [Surveyor]
Transcriber's notes
Unable to see date in left margin
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).