, 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=23){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 |
|---|---|---|---|---|---|---|
| 18 Aug 1791 | Craill | |||||
| Thomas Lyell | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Russell | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Flimiston | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Henderson | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Peatie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Peatie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Kay | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Henderson | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Brown | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Brown | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Mitchell | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Hervie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Peatie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Bruce | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Fouler | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Harvey Flimiston | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Killgour | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Rumgey | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 18 | 18 | £1.16.0 | £0.3.7.2 |
Transcribe other information
[Page] 23
Survey in the Burgh of Craill from 5th day of April 1790 to 5th day of
April 1791 By Charles Robb Assessor
Proof
18 Carts at £0.2.0 Each £1.16.0 . £0.3.7.2
I Charles Robb Assessor aforesaid do hereby certify that upon careful Examination
of the foregoing duties I find they amount in whole to One pound Sixteen Shillings
Sterlling and the ten per Cent duty to Three Shillings and Seven pence and two tents Str. [Sterling]
and that upon the Second day November I delivered to Robert Gillis Collector of the
said duties for the Burgh aforesaed an Exact duplicat of the above Account duly
Examined and Compared with the foregoing which contained My Oath that Nottices were
left with the Several persons befor Named or at their dwelling houses of the dates Annexed
to their Respective Names requiring them within fourteen dayes to give in alist of their
Carriage or Saddele horses retained or employed by them from the 5 day of April
1790 to the 5 day of April 1791 and that the said Account or Survey is made Out from
list returned to me and from the best information I could procure of the Car. [Carriages] and
Saddle horses of those whose lists or deficaent neglected or refused to give in alist there
of in termes of the Nottices left with them as aforesaed
Charles Robb Assessor
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).