, 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=3){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 |
|---|---|---|---|---|---|---|
| Even Quarter Bro [Brought] over | 5 | 5 | £0.10.0 | £0.1.0.0 | ||
| [1791] | George Freeland | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| William Collie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Mitchell | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Troup | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Annand Sim and Coy [Company] | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John McDonald | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Sangster | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Taylor | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Peter Fraser | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Nicol Mason | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Harper Mason | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| Alexander Hunter Gardner | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Miln Cruden and Coy [Company] | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| Gordon Barron and Coy [Company] | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| William ......Butcher | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John ...and Coy [Company] | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| .....Jolly [Newbridge] | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 28 | 28 | £2.16.0 | £0.5.7.2 | |||
| ....Collected | ||||||
| [Dee Quarter] | 14 | 13 | 1 | £1.10.0 | £0.3.0.0 | |
| [Green Quarter] | 18 | 18 | £1.16.0 | £0.3.7.2 | ||
| Crooked [Quarter] | [29] | 29 | £2.18.0 | £0.5.9.6 | ||
| Even Quarter | 28 | 28 | £2.16.0 | £0.5.7.2 | ||
| 11 Feb 1792 | James Robertson Belmont Street | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| 90 | 89 | 1 | £9.2.0 | £0.18.2.4 | ||
| £0.18.2.4 | ||||||
| £10.0.2.4 | ||||||
Transcribe other information
Page 3d 3
I George Stevenson Interim Surveyor Appointed by the Honourable
Barons of Exchequer the first December last Maketh oath that
a Just and true Duplicate of the above was delivered to Mr William
Copland Collector upon the Seventh of February 1792 Amounting
to Ten pounds Two pence and four tenths
George Stevenson Interim Surveyor
Edin [Edinburgh] 11th Feby [February]
1792
Transcriber's notes
Best guesses made for the missing information due to possible water damage- shown in brackets
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).