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 |
|---|---|---|---|---|---|---|
| Anstruther waster | ||||||
| John Young | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Carstairs | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Scott | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Jody | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 4 | 4 | £0.8.0 | £0.0.9.6 |
Transcribe other information
[Page] 7
Survey in the Burgh of Anstruther wester from 5 of April 1790 to 5 day of
April 1791 By Charles Robb Surveyor
Prooff
4 Carts at £.. 2/ [£0.2.0] Each £0.8.0 ... £0.9.6
I Charles Robb Assessor aforesaid do hereby Certifye that upon careful Examination
of the foregoing duties I find they Amount in whole to Eight Shillings Sterlling and
the ten per Cent duty to Nine pence Six four tenths and that upon the Fourth day November
I delivered to John Young Collector of the said Duties for the Burgh aforesaid
an exact duplicate of the above Account duly Examined and compared with the
foregoing which contained my Oath that Notices were left with the Several
persons befor named or at their dwelling houses of the dates Annexed to their
respective Names requiring them within fourteen dayes to give in alist of their
Carriage or Saddle horses retained or employed by them from the 5 day of April
1790 to the 5 day of April 1791 and that the said Account or Survey is made out from the
list returned to me and from the best information I could procuer of the Carri [Carriage] or Saddle
horses of those whose list are deficient neglected or refused to give in alist these
of in terms of the Nottices left with them as aforesaid
Charles Robb Assessor
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).