, 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=61){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 |
|---|---|---|---|---|---|---|
| 5th Division | ||||||
| .. Aug 1791 | Colledge Street West side from Grammar school Wynd to the Cross with Bells Wynd | |||||
| James McGregor Mercht [Merchant] | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Rodgers Callendar | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Buchanan Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Bishop Mealman | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| 5 | 5 | £0.10.0 | £0.1.0.0 | |||
| 6 Division | ||||||
| Gallowgate Northside from Cross to the Bridge | ||||||
| .. Aug 1791 | David Robb & Co. [Company] | 2 | 2 | £0.4.0 | £0.0.4.8 | |
| 7 Division | ||||||
| Gallowgate Northside from Bridge to Camlachy with Spoutmouth Dove hills & Campbell Street | ||||||
| .. Aug 1791 | Archibald Campbell Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| David Stirling Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Blair Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Donaldson Carter | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| George McAllaster Carter little Dove hill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| & | James McAllaster Carter little Dove hill | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| Robert Rankine Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| .. Dec 1791 | Andrew McAllaster Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| John Neilson Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Greig Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Allan Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Mathew Hodge Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Cuthbertson Brewer | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| William Stirling Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Alcorn Carter | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Alexander Alcorn Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Bell Bricklayer | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Scott Bricklayer | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Stewart Garn [Gardener] | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| James Aitken | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Miller Slatter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Sword Iron Monger | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Walker Camlachie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 27 | 27 | £2.14.0 | £0.5.4.8 | |||
| 8 Division | ||||||
| Gallowgate Southside from Cross to Bridge | ||||||
| Young Auchincloss & Lang | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Sword | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Gentile | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 3 | 3 | £0.6.0 | £0.0.7.2 |
Transcribe other information
[Page] 61
Transcriber's notes
Unable to see complete date in left margin
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).