, 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=57){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 |
|---|---|---|---|---|---|---|
| Town of Forres | ||||||
| Jul 1791 | George Gowans | 2 | 2 | £0.4.0 | £0.0.4.8 | |
| James Urquhart | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| James Munro | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Watson | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Hendrie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Haig | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Hendry | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| William Bremner | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Alvas | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Sinclair | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| James Donaldson | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Simpson | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Hay | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| James Calder | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 20 | 20 | £2.0.0 | £0.4.0.0 |
Transcribe other information
[Page] 57 FORRES
Survey of Cart Tax Arising in the Town
of Forres from the 5th April 1791 to the 5th April 1792 By Patrick Mcdonald
Proof 20 two Wheel Carts @ £0.2.0 Each is £2.0.0
Ten per Cent on £2.0.0 is. £0.4.0
Total Amt. [Amount] £2.4.0
I Patrick Mcdonald Survy. [Surveyor] Aforesaid do hereby Certify that upon car
eful examination of the foregoing Rates and duties I find they
Amount in whole to two pound four Shillings and that upon
the 12th November have sent Thomas Eddie Collector of said duties
for the Town of Forres an ecact duplicate of the Above Acct. [Acount] duly
Examind and compard which containd My Oath the Several
Inhabitants were Served with Requisitions and the Assessment
Made up from the lists And Answers in my possession
Sworn before me at Invess [Inverness] . Patrick Mcdonald Surv. [Surveyor]
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).