, 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=60){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 |
|---|---|---|---|---|---|---|
| 1st Division | ||||||
| Townhead and Neighbourhood with Limergate,Drygate & Rottenraw | ||||||
| 22-25 Jul 1791 | William King at Saw Mill field | 2 | 2 | £0.4.0 | £0.0.4.8 | |
| John McCorcadale Canal | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| William McCorcadale Canal | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Anderson Canal | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Drew Hamiltonhill | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| James Campbell Petershill | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Robert Russel ½ Mile house | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Stewart Glasga field | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| James Robertson Town Mill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Thom Garngad hill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Ninian Glen Wheat yards | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Robertson Drygate | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Sym Howgate | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Towart Stabler Howgate | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John & Robert Tennants Brewers | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Widow Stewart Park house | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Paul | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Buchanan Rottenraw | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 24 | 24 | £2.8.0 | £0.2.9.6 | |||
| 2nd Division | Nill | |||||
| 3rd Division | ||||||
| Colledge Street from the Kirk to the Cross with the old Vennel | ||||||
| 26 Jul 1791 | John Miller Callendar | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| John Gardner Junr.[Junior] Brewer | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| 3 | 3 | £0.6.0 | £0.0.7.2 | |||
| 4th Division | ||||||
| Colledge Street West side from Rottenraw to Grammar School Wynd and Gray Friars Wynd and Common Street | ||||||
| 5 & 6 Aug 1791 | Duncan Drummond Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| Thomas McCallum Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John McCallum Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David McKean Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Buchannan Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas McLucky Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Mathew Forsyth Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William McLucky Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 8 | 8 | £0.16.0 | £0.1.7.2 |
Transcribe other information
[Page] 60
A Survey of the Cart Tax in the Royal Burgh
the Year ending 5th April 1792 by George Storie 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).