, 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=55){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 | Alexander Archer | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| Joseph Fairbull | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Murray | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Mann Sen. [Senior] | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Man Jun. [Junior] | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Miller | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Hendry | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Kidd | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 8 | 8 | £0.16.0 | £0.1.7.2 |
Transcribe other information
[Page] 55
A Survey of the Rates and Duties on Carts in the Burgh of
Forfar for one year from 5th April 1791 to 5th April 1792 by Daniel Ross Surv. [Surveyor]
I Daniel Ross Surveyor aforesaid do Certify that
upon careful examinasion I find the foregoing duties amount
to the Sum of Seventeen shillings and Seven pence two tenths
Str. [Sterling] And that upon the ... day of .. I delivered
an exact duplicate of this account John Barry Collector which contained my oath that
the above persons were served with requisitions and that they are
Charged Conformable to their Several returns to me or
from the best information I could procure
At Dundee 18 Nov [November] 1791 Daniel Ross Surv. [Surveyor]
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).