, 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=123){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 |
|---|---|---|---|---|---|---|
| Rutherglen Town | ||||||
| 18 Jul 1791 | Major John Spence | 14 | 14 | £1.8.0 | £0.2.9.6 | |
| John Cumming an Co [& Company] | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Harvie of Newhouse | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Wilson Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Blair Carter | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John McAlester Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Kerr Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Walker Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Murdoch Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Spence Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James White Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Gavin Pettigrew Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Lawson Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Walker Carter | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| George Muir Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Nisbet Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Nisbet Carter | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| William Purden Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William White in Crosshill Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Park in East Crosshill Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Gemmel in Newhouse Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Craig in Blackfaulds | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Carry Over Total | 38 | 38 | £3.16.0 | £0.7.7.2 |
Transcribe other information
[Page] 123
Survey of the Carts kept in the Royal Burgh of Rutherglen for the Year from the 5th
April 1790 to the 5th April 1791 by William Mure Surveyor Surveyed July 18th 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).