, 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=17){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 |
|---|---|---|---|---|---|---|
| George Fawns | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Kay | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Smith Mt. [Merchant] | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Smith Mt. [Merchant] | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Procter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Fotheringame | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Craig | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Burn | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Mitchell | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Johnston | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Duncan | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Low | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Hood | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Total | 13 | 13 | £1.6.0 | £0.2.7.2 |
Transcribe other information
[Page] 17
A Survey of the Rates and Duties on Carts in the burgh of
Brechin for one Year from 5th April 1791 to the 5th April 1792
by Daniel Ross Surveyor
I Daniel Ross Surveyor aforesaid do Certify that upon
carefull examination I find the foregoing duties amount to the Sum
of one pound Eight Shillings and Sevenpence two tenths Stg. [Sterling] and that
upon the ... day of ... I delivered to Mr. David Ers
kine Collector of the Said duties for the Burgh of Brechin which contained
my Oath that the above persons were served with requisitions and
that they are Chd [Charged] Conformable to their several returns or to the
best information I could procure
At Dundee 18 Nov [November] 1791 .. Daniel Ross Survr. [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).