, 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=53){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 |
|---|---|---|---|---|---|---|
| Elgin | ||||||
| James Duncan Carrier | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Thomas Allan Carrier | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| 9 Jul 1791 | John Mink | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| 10 Jul 1791 | Alexander Reid | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| 12 Jul 1791 | William Reid | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| James Dick | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Carmichael | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 9 | 9 | £0.18.0 | £0.1.9.6 | |||
| Duty on Carts | £0.18.0 | |||||
| 10 per Cent | £0.1.9.6 | |||||
| £0.19.9.6 |
Transcribe other information
[Page] 53
Survey of Cart Tax Arising in the Town of
Elgin from the 5th April 1791 to the 5th April 1792
Prooff 9 two wheel Carts @ £0.2.0 each is £0.18.0 duty in Cart £0.18.0
Ten per Cent on £0.18.0 each is. £0.1.9.6 Ten per Cent £0.1.9.6
Total. £0.19.9.6 £0.19.9.6
I Patrick Mcdonald Sury. [Surveyor] do hereby Certify that upon careful
Examination of the foregoing Rates and Duties I find they Amount
to Ninteen Shillings and Nine pence Six tenths And that Upon the
12 Nov [November] 1791 have sent James Duffus Collr. [Collector] of said duties in the Town
of Elgin an exact duplicate of the Above Acct [Account] examind and Compaird which
contained my Oath that the Several Inhabitants were served with
Requisitions and the Assessment made up from the lists and
answers in My Possession
Patrick Mcdonald Sury [Surveyor]
Sworn before me at Invess [Inverness]
08 Nov [November] 1791 Thomas Young Bailie
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).