, 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=9){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 |
|---|---|---|---|---|---|---|
| 18 ... 1791 | William Christie | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| David Scott | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Gouns | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Capn. [Captain] Robert Wilkie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Davidson | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Anderson | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Phillips | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Hanton | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Ferrier | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Hutcheson | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Johnston | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Raith or Raitt | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Jamieson | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Littlejohn | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Mill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Irvine | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Weir | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Lourie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Peter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Peter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Mill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Gortie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Carried Forward | 22 | 22 | £2.4.0 | £0.4.4.8 |
Transcribe other information
[Page] 9
A Survey of the Rates & Duties on the Carts in the
Burgh of Arbroath for one year from 5th Apr 1791 to 5th Apr 1792
By Daniel Ross Survr [Surveyor]
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).