, 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=93){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 |
|---|---|---|---|---|---|---|
| Lanerk Town | ||||||
| 9 Jul 1791 | William Cleland Mercht [Merchant] | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| James Watson Carrier | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| James Buchanan Carrier | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| James Muir Carrier | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| William Paterson Carrier | 2 | 2 | £0.4.0 | £0.0.4.0 | ||
| Thomas Russel Carrier | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| James Rennie Carrier | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| William Crawford Carrier | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Purdie Wright | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Purdie Wright and Co. [Company] | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| James Martin Carter | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Thomas Martin Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Gilbert Fairservice Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Prentice Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Gardener Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Hutchison Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Young Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Hugh Elder Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Charles Aiken Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Young Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Carry Over Total | 30 | 30 | £3.0.0 | £0.6.0.0 |
Transcribe other information
[Page] 93
Survey of the Duties on Carts held in the Royal Burgh of Lanerk for the year from the 5th
April 1790 to the 5th of April 1791 by William Mure Surveyor. Surveyed July 9th 1791
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).