, 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=123){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 |
|---|---|---|---|---|---|
| 8 Oct 1785 | St Andrews | ||||
| Thomas Kay | 1 | 1 | £0.1.0 | ||
| Robert Traill | 2 | 1 | £0.1.0 | ||
| John Ramsay | 3 | 1 | £0.1.0 | ||
| Mrs. Killty | 4 | 1 | £0.1.0 | ||
| John Berrock | 5 | 2 | £0.2.0 | ||
| Philip Horsburgh | 6 | 1 | £0.1.0 | ||
| Robert Young | 7 | 1 | £0.1.0 | ||
| Thomas Carmichill | 8 | 1 | £0.1.0 | ||
| David Melldrum | 9 | 1 | £0.1.0 | ||
| Alexander Drayburgh | 10 | 1 | £0.1.0 | ||
| Robert Anderson | 11 | 1 | £0.1.0 | ||
| James Anderson | 12 | 1 | £0.1.0 | ||
| John Wann | 13 | 1 | £0.1.0 | ||
| John Adamson | 14 | 1 | £0.1.0 | ||
| Janet Murray | 15 | 1 | £0.1.0 | ||
| John Coupar | 16 | 1 | £0.1.0 | ||
| Thomas Jarvis | 17 | 1 | £0.1.0 | ||
| John Moteon | 18 | 1 | £0.1.0 | ||
| Andrew Kingew | 19 | 1 | £0.1.0 | ||
| Thomas Fairfull | 20 | 1 | £0.1.0 | ||
| John Ballingall | 21 | 1 | £0.1.0 | ||
| Andrew Anderson | 22 | 1 | £0.1.0 | ||
| 22 | 23 | £1.3.0 |
Transcribe other information
[Page] 123
Prooff
23 carts @ 1/ [£0.1.0] Each for half year a year £1.3.0
I Charles Robb Surveyor aforesaid do hereby certif that upon careful Examin
ation of the foregoing Several Rates and Duties I find they amount in whole
to the Sum of One pound thrie Shillings Sterling and that upon the
Ninth day of March I delivered to Andrew Gullon Collector for the Burgh
aforsaid an Exact Duplicat of the Above Account duly Examined and Compar
ed with the foregoing which Contained my Oath that Notices were left with the
Several Inhabitants or at their duelling houses of the Duties Annexed to their
Respective Names that they were to be charged with the Sums hereby Certified to
be dwe from them
[signed] Charles Robb Surveyor
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).