, 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=27){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 |
|---|---|---|---|---|---|---|
| 28 Jul 1791 | Cupar | |||||
| John Donaldson | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Walton | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Carnige | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Cutts | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Widow Russell | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Millvell | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Fearnie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Duncan | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Loremer | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Gould | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Ingless | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Walton | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Hird | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Bell | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Strachan | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Brown | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Rodger | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Forgon | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Jacke | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Lonie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Henry Lonie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Frances Mitchell | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Husband | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Morton | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Yowng | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Rogbie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Mathow | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 27 | 27 | £2.14.0 | £0.5.4.8 |
Transcribe other information
[Page] 27
Survey in the Burgh of Cupar from 5th April 1790 to 5th April 1791
By Charles Robb Assessor
Proof
27 Carts at £0.2.0 Each £2.14.0 . £0.5.4.8
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).