, 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=25){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 |
|---|---|---|---|---|---|---|
| 8 .... 1791 | William Anderson in Culross | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| William Hog in Culross | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Peackock in Culross | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 3 | 3 | £0.6.0 | £0.0.7.2 |
Transcribe other information
[Page] 25
A Survey of the Rates and Duties on Carts arisen in the Town
of Culross from 5th April 1791 to 5 April 1792 By Laurence Buchan Surveyor
Prooff
3 Carts at 2/ [£0.2.0] £0.6.0
6/ [£0.6.0] at 10 pc [per cent] £0.0.7.2
£0.6.7.2
Perth 22nd November 1791 I Laurence Buchan Surveyor aforesaid do hereby
certify that upon careful Examination of the foregoing duties I find they Amount to Six
Shillings and Seven pence Two Tenths St. [Sterling] and this date I Sent by Post to Mr David
Irland Town Clark of Culross an Exact Duplicate of the Above Acc. [Account] duly Examined
and Compared with the foregoing Requisitions were left with the Above Masters or at
their dwelling houses of the Above date but no returns were made
Laurence Buchan Surveyor
Transcriber's notes
Date in margin obscured
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).