, 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=91){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 |
|---|---|---|---|---|---|---|
| Burgh of Kirkcudbright | ||||||
| 23 ... 1791 | Andrew Brown | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| William Kirkpatrick | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Clark | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Samuel Garmerie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Donaldson | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Milligan | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew McLellan | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Carson Carrier | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Peter Black Carrier | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| 11 | 11 | £1.2.0 | £0.2.2.4 |
Transcribe other information
[Page] 91
Survey of the Cart Tax in the Burgh of
Kirkcud. [Kirkcudbright] from the 5th of April 1791 to the 5th April 1792 by Anthony Macmillan
Proof 11 Carts at £0.2.0 is £1.2.0
10 per Cent there on is. £0.2.2.4
£1.4.2.4/10
I Anthony Macmillan Surveyor aforesaid do hereby Certify
that upon careful examination of the foregoing Several
rates and duties I find they amount in whole to the
sum of one pound four Shillings and two pence four tenths
Sterling. and that upon the Third day of Dec. [December]
Mvijc and ninety one years [1791] I delivered to Mr David
McLellan Collector of the said duties for the Burgh
aforesaid an exact duplicate of the foregoing which con:
:tained my oath that Requisitions or notices were
delivered to or left for the said Several Persons at their
dwelling places of the dates annexed to their respective
Names that were to be charged with the duties so certifi:
:ed to be due from them.
Anthony Macmillan
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).