, 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=113){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 |
|---|---|---|---|---|---|---|
| James Mirk Carter | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| Robert Murray Carter | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| Joseph Gloag Carter | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Thomas Kettle Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Wilson Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Coventry Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Whitlaw Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Lamb Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Hog Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Sim Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Boils Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Patrick Combrie Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Lyel Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Mitchel Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Joseph Barkly Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Coventry Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Bell Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Sharp Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Rintoul Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Allan Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Murray Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Camron Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Heugh Lawson Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Whitlaw Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Cowans Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Adam Gibson Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Laurence More Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Puller Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Sim Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Scot Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Brown Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Miller Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Boils Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Young Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Young Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 40 | 40 | £4.0.0 | £0.8.0.0 | |||
| £4.0.0.0 | ||||||
| £4.8.0.0 |
Transcribe other information
[Page] 113
A Survey of the Rates and Duties on Carts in the Town of Perth
5th April 1791 to 5th April 1792 by Laurence Buchan Surveyor
Proof 40 at £0.2.0 = £4.0.0
£4.0.0 at 10 per Cent £0.8.0
£4.8.0
Perth 22 November 1791 I Laurence Buchan Surveyor aforesaid do
hereby certify That upon careful Examination of the foregoing Rates and Duties I find they
amount in Whole to Four pounds Eight Shillings Str. [Sterling] and this date I deliverd to Mr Patrick
Miller Collector of the Said Duties for the Town aforesaid an Exact Duplicate of the Above
Account duly Examined and compared with The foregoing Requisitions were left with the
Several Masters or at their dwelling houses. but to which few made returns
Laurence Buchan 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).