, 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=77){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 |
|---|---|---|---|---|---|---|
| Andrew Fraser Poiner or Carrier Invss. [Inverness] | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Ross Inverness | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Tolmie Inverness | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Urquhart Inverness | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| William Sligo Inverness | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Sligo Inverness | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Donald Shaw Inverness | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| William Gow Inverness | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Munro Inverness | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| David Simson Inverness | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Fraser Inverness | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Alexander Clark Inverness | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Camron Inverness | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Kenneth Camron Inverness | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| David Watson Inverness | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Munro Inverness | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Duncan Calder Inverness | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Ritchie Inverness | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Hay Inverness | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Munro Inverness | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Donald McKenzie Inverness | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Donald Mcphail Inverness | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Hossack Inverness | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Cluness Inverness | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| William Grant Inverness | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Thomas McLean Inverness | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas McDonald Inverness | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John McLerman Inverness | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Chisholm | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Hector McKenzie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Total Carts within the Burgh | 46 | 46 | £4.12.0 | £0.9.2.4 |
Transcribe other information
[Page] 77
Abstract of the Cart Tax within the Shire of Invs. [Inverness]
from the 5th Apr [April] 91 to the 5th Apr [April] 1792 by John Rose Survr [Surveyor]
Proof
Forty Six Carts at £0.2.0 each is £4.12.0
Interest upon at 10 per Cent per Cart is £0.9.2.4
£5.1.2.4
The above sum of Two pounds one Shilling twopence & four tenths is the duty of
Forty Six Carts including 10 per cent per. Interest thereon an exact Duplicate of the
above I delivered to Mr Farquhar McDonald Collector of the said Duties for the Town of
Invss. [Inverness] upon the Twenty second day of November Currant which is Attested by
John Rose Surv. [Surveyor]
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).