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 |
|---|---|---|---|---|---|---|
| 11th Division | ||||||
| Tronegate Northside from Cross to Candlerigs | ||||||
| James Stobo Carrier | 8 | 8 | £0.16.0 | £0.1.7.2 | ||
| John Ronald Stabler | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| 10 | 10 | £1.0.0 | £0.2.0.0 | |||
| 12 Division | ||||||
| Newtown in Ramshorn grounds | ||||||
| Todd Shortridge & Co [Company] | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Wallace Esq. | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 3 | 3 | £0.6.0 | £0.0.7.2 | |||
| 13th Division | ||||||
| Tronegate Northside and Argyle Street from Candlerigs Miller street with Hutcheson Virginia & Miller street | ||||||
| Peter Mclaren Carrier | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| George Douglas Plumber | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 3 | 3 | £0.6.0 | £0.0.7.2 | |||
| 14th Division | ||||||
| Argyle Street from Miller street with Queen & Buchanan Street | ||||||
| George Anderson Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Greig Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Mrs John McCall | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Lawrie Merch [Merchant] | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Gilbert Hamilton Merchant | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Brown at J Hamiltons | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Pinkerton & Peat Brewers | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Morrison Tought | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 10 | 10 | £1.0.0 | £0.2.0.0 | |||
| 15 Division | ||||||
| Argyle Street South side from Jamaica Street to Maxwell with St Enochs & Maxwell Streets. | ||||||
| Robert Allan Brewer | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| William Meikle plaister | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Renton Plaister | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 4 | 4 | £0.8.0 | £0.0.9.6 | |||
| 16 Division | ||||||
| Argyle Street Southsid from Maxwell Street to Stockwell with Dunlop Street | ||||||
| Alexander Wilson Carter Turners Lane | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| William Pinkerton Brewer | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| Alexander Gallaway Brewer | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| 7 | 7 | £0.14.0 | £0.1.4.8 |
Transcribe other information
[Page] 63 (4)
Transcriber's notes
Unable to see 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).