, 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=127){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 |
|---|---|---|---|---|---|---|
| St. Andrews | ||||||
| 7 Jul 1791 | Thomas Kay | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| Robert Traell | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Ramsay | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Mrs Kibly | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Philip Horsburgh | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Young | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Anderson | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Wan | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Cupar | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Jarves | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Kingo | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Thomas Fearfull | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Ballingall | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Anderson | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Anderson | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Kirk | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Harlie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Lowthen | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Gray | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Patrick in North Gill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Smith | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Samuel Lourons | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 23 | 23 | £2.6.0 | £0.4.7.2 |
Transcribe other information
[Page] 127
Survey in the Burgh of St. Andrews from 5th of April 1790 to
the 5 day of April 1791 By Charles Robb Assessor
Prooff 23 Carts at £0.2.0 Each £2.6.0 . £0.4.7.2
Carry over
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).