, 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=62){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 |
|---|---|---|---|---|---|---|
| 9 Division | ||||||
| Gallowgate South side from Bridge to Charlote St. with Charlote Street | ||||||
| 29 Aug 1791 | James Stark Carter | 2 | 2 | £0.4.0 | £0.0.4.8 | |
| Gabriel Watson Carrier | 18 | 18 | £1.16.0 | £0.3.7.2 | ||
| & | William Anderson Carter | 2 | 2 | £0.4.0 | £0.0.4.8 | |
| 2 Dec 1791 | Alexander Brown Stabler | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| William Miller Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert McNair Sugar Refiner | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| 26 | 26 | £2.12.0 | £0.5.2.4 | |||
| 10th Division | ||||||
| Gallowgate South side from Charlotte street to Camlachie | ||||||
| 30 Aug 1791 | Paul McColl Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| Donald McDonald Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Gavin Pettygrew Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Hunter Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| & | John Maxwell Carter | 3 | 3 | £0.6.0 | £0.0.7.2 | |
| 3 Dec 1791 | John Blair Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| Peter Jarvie Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Thomson Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Miller Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Somervill Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John McLean Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Maxwell Carter | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Thomas Hunter Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Struthers Brewer | 9 | 9 | £0.18.0 | £0.1.9.6 | ||
| Robert Aitkinson Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Laurence Hill Carter Camlachie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Hill Carter Camlachie | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Widow Greig Carter Camlachie | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| George Hill Carter Camlachie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Hamilton Carter Clayknows | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Russel Carter Camlachie | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Shearer Carter Camlachie | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| John Steel Carter Camlachie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Daniel MaAllum Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Huchison Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Colquhoun Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Charles Patterson Carter Clayknows | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Lyon Carter Clayknows | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert McNair Carter Claythorn | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Gabriel McNair Carter Claythorn | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Wilson Carter Beggars Row | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Gavin Hamilton Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 50 | 50 | £5.0.0 | £0.10.0.0 |
Transcribe other information
[Page] 62
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).