, 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=64){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 |
|---|---|---|---|---|---|---|
| 17th Division | ||||||
| Stockwell both sides from the head to foot | ||||||
| 20-22 Sep 1791 | Robert Mann Wright | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| Walter Mitchell Carter | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| James Nielson Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Lindsay Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| & | John Winning Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| 8 Dec 1791 | Stockwell Sugar house | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| William Anderson Sen. [Senior] Carter | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| William Anderson Jun. [Junior] Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Stirling Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Stark Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Lang Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Walter Gardner Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Samuel Lang Jun. [Junior] Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Whitehue Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Samuel Lang Sen. [Senior] Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Stark Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Morton Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Campbell Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Smith Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Fleming Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Barr Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Patterson Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Nielson Carter | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Daniel Graham Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Yool Carter | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Allan Stirling Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Gardner Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Allan Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Watson Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Macalster Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 34 | 34 | £3.8.0 | £0.6.9.6 | |||
| 18 Division | ||||||
| Tronegate from Stockwell to Kingstreet with the three Wynds | ||||||
| 24 Sep 1791 | John McLaren Carrier | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| William Pollock Carter | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| & | David Dunmore Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| 9 Dec 1791 | John Fleming Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| Robert Smith Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Morrison Carter | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Inglis Smith & Co [Company] Manuf. [Manufacturer] | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Gardner Paisley Carrier | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 10 | 10 | £1.0.0 | £0.2.0.0 |
Transcribe other information
[Page] 64
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).