, 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=50){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 |
|---|---|---|---|---|---|---|
| 1791 | Brought Forward | 40 | 40 | £4.0.0 | £0.8.0.0 | |
| 8 Jul 1791 | James Fisher Stabler | 2 | 2 | £0.4.0 | £0.0.4.8 | |
| Richard Hotchkiss Brewer | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| 9 Jul 1791 | Alexander Crawfurd Shakespears Square | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| James Hamilton Upholstr [Upholsterer] Princes Street | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 11 Jul 1791 | Alexander Mckenzie Writer | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| 16 Jul 1791 | Andrew Elder Thistle Street | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| 18 Jul 1791 | James Nisbet George Street | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| Mrs Spiers of Elderside | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 20 Jul 1791 | Robert Inglis Mason Rose Street | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| 21 Jul 1791 | John Carmichael Baker Hanover Street | 3 | 3 | £0.6.0 | £0.0.7.2 | |
| Hugh Corrie Writer | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Ferguson Esq. | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| 22 Jul 1791 | John Horne Esq. | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| William Pirnie | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Total | 60 | 60 | £6.0.0 | £0.12.0 | ||
| 60 Carts with 2 Wheels at 2/ | £6.0.0 | |||||
| Proof { £6.0.0 at the Rate of £10 per Cent | £0.12.0 | |||||
| Total | £6.12.0 |
Transcribe other information
[Page] 50
I Robert Maughan Surveyor do hereby Certify that [upon]
careful examination of the foregoing Rates & Duties I find [the ]
amount in whole to Six Pounds, Twelve Shillings Sterling, and [that]
upon the 28th day of December 1791 I delivered to Messrs. [George]
and Daniel McQueen Collector of said Duties in the City of
Edinburgh an exact Duplicate of the foregoing Acco [Account]
duly examined and Compared which contained my [oath]
that requisitions were left with the several Inhabitants [...]
their dwelling houses of the duty annexed to their respective [Names]
Robert Maughan Surveyor
Transcriber's notes
Right-hand side of page is cut off in image, so final column is not legible
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).