, Cart tax - Volume 2 - Burghs (see 'More info' for burgh details), E326/7/2&destination=/virtual-volumes/volume-images/volume_data-E326-7-2/REX01666?image_number=103){kind=link}
Volume contents
- 1 - 1785-1786 , Aberdeen
- 5 - 1785-1786 , Arbroath
- 7 - 1785-1786 , Annan
- 13 - 1785-1786 , Ayr
- 17 - 1785-1786 , Brechine
- 21 - 1785-1786 , Campletown
- 25 - 1785-1786 , Culross
- 35 - 1785-1786 , Dunbar
- 37 - 1785-1786 , Dundee
- 51 - 1785-1786 , Forfar
- 57 - 1785-1786 , Glasgow
- 71 - 1785-1786 , Haddington
- 75 - 1785-1786 , Inverary
- 81 - 1785-1786 , Irvine
- 91 - 1785-1786 , Kirkudbright
- 99 - 1785-1786 , Linlithgow
- 101 - 1785-1786 , Lochmabon
- 103 - 1785-1786 , Montrose
- 105 - 1785-1786 , North Berwick
- 107 - 1785-1786 , Peebles
- 121 - 1785-1786 , Rutherglen
- 125 - 1785-1786 , Sanchor
- 127 - 1785-1786 , Selkirk
- 129 - 1785-1786 , Stirling
- 135 - 1785-1786 , Whithorn
- 137 - 1785-1786 , Wigtown
| Date | Masters/mistresses names | Actual # | 2 wheel carts (2s) | 3-4 wheel wains/wagons (4s) | Duty |
|---|---|---|---|---|---|
| 23 Mar 1786 | John Edward | 1 | 1 | £0.1.0 | |
| Robert Suttor | 1 | 1 | £0.1.0 | ||
| Alexander Myres | 1 | 1 | £0.1.0 | ||
| James Murray | 1 | 1 | £0.1.0 | ||
| John Donaldson Junr [Junior] | 1 | 1 | £0.1.0 | ||
| William Herd | 1 | 1 | £0.1.0 | ||
| Robert Herd | 1 | 1 | £0.1.0 | ||
| John Herd | 1 | 1 | £0.1.0 | ||
| Robert Napier | 1 | 1 | £0.1.0 | ||
| John Will | 1 | 1 | £0.1.0 | ||
| David Farfar | 1 | 1 | £0.1.0 | ||
| William Auldman | 1 | 1 | £0.1.0 | ||
| David Craw | 1 | 1 | £0.1.0 | ||
| William Gibson | 1 | 1 | £0.1.0 | ||
| John Ferrier | 1 | 1 | £0.1.0 | ||
| William Ferrier | 1 | 1 | £0.1.0 | ||
| David Ferrier | 1 | 1 | £0.1.0 | ||
| Henry Reid | 1 | 1 | £0.1.0 | ||
| Robert Douglas | 1 | 1 | £0.1.0 | ||
| John Douglas | 1 | 1 | £0.1.0 | ||
| William Ferrier Gowanheade | 1 | 1 | £0.1.0 | ||
| James Dempster | 1 | 1 | £0.1.0 | ||
| Totall | 22 | 22 | £1.2.0 |
Transcribe other information
[page] 103
A Survey of the Dutie on two Wheeled Carts arisen in the Burgh of Montrose for one
Year commencing the tenth day of Octr [October] 1784 & Ending the 5 day of April 1785 by William Greig Surveyor
I William Greig Surveyor aforesaid do hereby Certify that upon carefull examination of
the foregoing duties I find they amount in whole to One Pound Two Shillings Str. [Sterling] And
that upon the [--] day of May 1786 I delivered Mr Robert Napier Junr [Junior] Collector of the said
duties for the Burgh aforesaid an exact duplicate of the above Account (as will appear
from [--] duly examined and compared with the foregoing, which
contained my Oath that nottices were left with the several persons before named or
at their dwelling houses of the dates annexed to their several names requiring them
within fourteen days to give in a list of their Carts retained or employed by them from
The Tenth of Octr [October] 1784 to the 5th of April 1785, and that the said Account or Survey is
made out from the lists returned to me, and from the best information I could procure
of the Carts of those who neglected or refused to give in a list thereof in terms of the notties left
with them as aforesaid
[signed] William Greig Surveyor
Transcriber's notes
Conflicting dates in header and testimony 1784 to 1785 and left margin 1786
Scottish Exchequer (Tax Records), Cart tax - Volume 2 - Burghs (see 'More info' for burgh details), E326/7/2
This volume contains information on the cart tax collected from the burghs of Aberdeen, Arbroath, Annan, Ayr, Brechine, Campbeltown, Culross, Dunbar, Dundee, Forfar, Glasgow, Haddington, Inverary, Irvine, Kirkcudbright, Linlithgow, Lochmaben, Montrose, North Berwick, Peebles, Rutherglen, Sanchor, Selkirk, Stirling, Whithorn, and Wigtown in 1785-1786.
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).