, 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=43){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 |
|---|---|---|---|---|---|---|
| 20 Jun 1791 | Dunfermlene | |||||
| John Smeton | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Steedman | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Morres | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Millar | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Gibson | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Deas | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Millar | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Henry Hoggon | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| William Robertson | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Pitter Wilson | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Ross | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Atton | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Ferlie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Fergus | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Besett | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Hutton | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Etlay | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Pitter Christie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Chalmers | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Fisher | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 24 | 24 | £2.8.0 | £0.4.9.6 |
Transcribe other information
[Page] 43
Survey in the Burgh of Dunfermlen from 5th day of April 1790 to the
5th day of April 1791 by Charles Robb Assessor
Proof 24 Carts at £0.2.0 Each £2.8.0 . £0.4.9.6
I Charles Robb Assessor aforesaid do hereby certify that upon careful Examina=
tion of the foregoing duties I find they amount in whole to Two pounds Eight Shillings Sterlling
and the ten per Cent duty at Four Shillings and Nin pence Six tents Sterlling and
I delivered to Robert Hutton Collector of the said Duties for the Burgh Aforesaed an
Exact duplicate of the above account duly Examined and compared with the foregoing which
contained My Oath that Notices were left with the Several persons before 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 Saddle horses Retained or Employed
by them from the 5 day of April 1791 to the 5 day of April 1792 and that the said account
or Survey is made out from the lists retained to me and from the best information
Carry over
Transcriber's notes
Continues Page 44
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).