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 Hunter Sanquhar | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William McCall Sanquhar | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Stuart Sanquhar | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Mrs Wilherton Sanquhar | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| George Gibson Sanquhar | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Kirklope Sanquhar | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Robert Hill Sanquhar | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Bell Sanquhar | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Mrs Scott Sanquhar | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Hugh Sampson Sanquhar | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Hunter [Craig] Mills Sanquhar | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Thomas Hunter Mooredge Sanquhar | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Shaw Newhead Sanquhar | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William McCroan Sanquhar | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert March Sanquhar | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Russell Sanquhar | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Ingram Sanquhar | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Williams Mooredge Sanquhar | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Wilson Sanquhar | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Gibson Castlebrae Sanquhar | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| 27 | 27 | £2.14.0 | £0.5.4.8 | |||
| Proof | ||||||
| 27 Carts @ £0.2.0 pr is | £2.14.0 | |||||
| 10 per Cent upon [£2.14.0] is | £0.5.4.8 | |||||
| Total | £2.19.4.8 |
Transcribe other information
[Page] 131
Survey of the Burgh of Sanquhar from the 5th. April 1791 to the 5th. April
1792 CART TAX. by William Currie Surveyor
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).