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 |
|---|---|---|---|---|---|
| 25 Sep 1785 | North Berwick Royalty | ||||
| Date Requi [Requisitioned] 20 Sep 1785 | James Manderson Junr [Junior] Carrier | 2 | 2 | £0.2.0 | |
| James Manderson Senr [Senior] Hyrer | 2 | 2 | £0.2.0 | ||
| Peter Mack Hyrer | 2 | 2 | £0.2.0 | ||
| John White Hyrer | 1 | 1 | £0.1.0 | ||
| 7 | 7 | £0.7.0 |
Transcribe other information
[page] 105
In the Royalty of the Brugh of North Berwick From 10 Octr [October] to 5 April 1786
I William Hogg Surveyor aforesaid Do Hereby Certify that upon
Carefull Examination of the Foregoing Account of Dutys & Rates
on Carts in the Brugh of North Berwick I find the Amount
to be Seven Shillings Sterling. And I do further Certify that upon
the 2nd January 1786. I Delivered to Mr Henry Watson Collector of
the said Dutys an Exact Duplicate of the foregoing Account durely
Examined & Compared. And which Contained my Oath that the
Foregoing Inhabitants were Served with Requisitions of the duty
aforesaid, & the Assessment laid on them was made out from their
Answers now in my Possession
[signed] William Hogg
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).