, 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=65){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 |
|---|---|---|---|---|---|---|
| 19th & 20th Division | Nil | |||||
| 21st Division | ||||||
| Salt Market & West side from head to foot | ||||||
| .. Oct 1791 | William Currie Vintner | 6 | 6 | £0.12.0 | £0.1.2.4 | |
| 22d Division | ||||||
| Salt Market East side with St. Andrews square | ||||||
| John Maxwell Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| .. Oct 1791 | William Napier Carter | 3 | 3 | £0.6.0 | £0.0.7.2 | |
| William Anderson Tanner | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Ephraim Gardner Tanner | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| 7 | 7 | £0.14.0 | £0.1.4.8 | |||
| 23d Division | ||||||
| Bridge gate both sides with Goose dubs | ||||||
| .. Oct 1791 | John Park Sen. [Senior] Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| & | John Park Jun. [Junior] Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| .. Nov 1791 | William Stewart Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| John McMillan Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Callendar Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Weir Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Small Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Small Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Brown Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Park Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Gavin Park Carter | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| 12 | 12 | £1.4.0 | £0.1.4.8 | |||
| 24th Division | ||||||
| Clyde Street, Broomielaw, Jamaica Street | ||||||
| John Hunter Vintner | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Smithfield Company | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Donald Campbell for Glasgow Coal Company | 13 | 13 | £1.6.0 | £0.2.7.2 | ||
| 16 | 16 | £1.12.0 | £0.3.2.4 |
Transcribe other information
[Page] 65
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).