, 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=49){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 |
|---|---|---|---|---|---|---|
| -- Jun 1791 | James Hay Stabler Grass Market | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| William Forrest Mercht [Merchant] | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Gray Baker | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Welsh Baker West Bow | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 7 Jun 1791 | Dr [Doctor] Alexander Hamilton Castle Hill | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| John Davidson Writer | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 8 Jul 1791 | Patrick Cuningham Jeweller | 2 | 2 | £0.4.0 | £0.0.4.8 | |
| 9 Jul 1791 | Robert Jamieson Writer Wardrope's Court | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| 10 Jul 1791 | William Walker Attorney Byers Close | 2 | 2 | £0.4.0 | £0.0.4.8 | |
| 13 Jul 1791 | James Marshall Writer Miln's Square | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| 15 Jul 1791 | James Milne Tanner Berenger's Close | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| 16 Jul 1791 | Alexander Walker Brewer Canongate | 2 | 2 | £0.4.0 | £0.0.4.8 | |
| Thomas Russell Grocer | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 17 Jul 1791 | John Bonar Painter | 2 | 2 | £0.4.0 | £0.0.4.8 | |
| John Learmonth Tanner | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 27 Jul 1791 | James Sprott Tanner Meal Market Stairs | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| 28 Jul 1791 | Ralph Hardie Baker | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| 29 Jul 1791 | Alexander Dudgeon Baker Buchanan's Court | 4 | 4 | £0.8.0 | £0.0.9.6 | |
| 30 Jul 1791 | Robert Sanderson Mercht [Merchant] West Bow | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| 1 Jul 1791 | Alexander Smith Baker | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| Alexander Hislop Stabler Cowgate-head | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 2 Jul 1791 | Isaac Salter Br. [Brewer] Robertson's Close | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| Maurice Thomson | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Charles Salter Brewer | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 4 Jul 1791 | Archibald Campbell Brewer | 2 | 2 | £0.4.0 | £0.0.4.8 | |
| Mr Thomas Campbell Society | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 5 Jul 1791 | John Ritchie Slater Mercht. [Merchant] Court | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| 7 Jul 1791 | William Murray Baker Grass Market | 2 | 2 | £0.4.0 | £0.0.4.8 | |
| William Gordon Brewer | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Gordon Brewer | 1 | 1 | £0.2.4 | £0.0.2.4 | ||
| Carried Forward | 40 | 40 | £4.0.0 | £0.8.0.0 |
Transcribe other information
[Page] 49
A Survey of the CART TAX. in the City of Edinburgh
from 5 April 1791 To 5 April 1792 By Robert Maughan Surveyor
Transcriber's notes
Image for this page cuts off left-hand column, so months are not fully legible
Not sure of abbreviation Alexander in entry Dr Alexander Hamilton
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).