, 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=31){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 |
|---|---|---|---|---|---|---|
| 26 Sep 1791 | Burgh of Dumbarton | |||||
| Archibald Denny Carter & Chases | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Buchanan Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John McKean Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Connell Brewer | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Gibson Brewer | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Scott Carrier | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Dumbarton Glasswork Company | 4 | 4 | £0.8.0 | £0.0.9.6 | ||
| John Crumb Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Latta Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 12 | 12 | £1.4.0 | £0.2.4.8 |
Transcribe other information
[Page] 31
Survey of CART TAX. Ending 5th April 1792
By David Hutchison Surveyor
12 Carts at 2/ [£0.2.0] eah [each] ... £1.4.0
Duty of 10 p. [per] Cent on 24/ [£1.4.0] ... £0.2.4.8/10
£1.6.4 8/10 [£1.6.4.8]
I David Hutcheson Surveyor aforesaid do hereby certify
that upon carefull Examination of the foregoing Rates and duties find
they amount in whole to One pounds six shillings & four pence eight
tenths of a penny Sterling And That this day I delivered to John
McAulay Collector of the said duties for the Burgh of Dumbarton
an exact duplicate of the above account which contained my
oath that the Whole foregoing Inhabitants were duily served
with Requisitions, and that they were to be charged according
to their returns or to the best of my knowledge Information &
belief that they were liable in the said duties
David Hutcheson
At Glasgow 29 December 1791
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).