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 |
|---|---|---|---|---|---|
| 31 Oct [1785] | Craill | ||||
| Robert Philp | 1 | 1 Cart | £0.1.0 | ||
| Thomas Lyall | 2 | 1Cart | £0.1.0 | ||
| David Russell | 3 | 1 Cart | £0.1.0 | ||
| David Flemeston | 4 | 1 Cart | £0.1.0 | ||
| Alexander Henderson | 5 | 1 Cart | £0.1.0 | ||
| Wiliam Peattie | 6 | 1 Cart | £0.1.0 | ||
| David Peattie | 7 | 1 Cart | £0.1.0 | ||
| Thomas Peattie | 8 | 1 Cart | £0.1.0 | ||
| Thomas Anderson | 9 | 1 Cart | £0.1.0 | ||
| David Kay | 10 | 1 Cart | £0.1.0 | ||
| James Henderson | 11 | 1 Cart | £0.1.0 | ||
| George Brown | 12 | 1 Cart | £0.1.0 | ||
| Thomas Morris | 13 | 1 Cart | £0.1.0 | ||
| James Brown | 14 | 1 Cart | £0.1.0 | ||
| George Brown | 15 | 1 Cart | £0.1.0 | ||
| David Mitchell | 16 | 1 Cart | £0.1.0 | ||
| David Russell | 17 | 1 Cart | £0.1.0 | ||
| Philip Brown | 18 | 1 Cart | £0.1.0 | ||
| Robert Hervie | 19 | 1 Cart | £0.1.0 | ||
| 19 | 19 Carts | £0.19.0 |
Transcribe other information
[page] 23
Prooff 19 Carts @ 1/ [£0.1.0] Each for half a year £0.19.0
I Charles Robb 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 Nineteen
Shilling Sterlling and that upon the Fourth day of March I delivered to
David Willie Collector for the Brwgh aforesaid an Exact Duplicat of the Above
Account duly Examined and Compared with the foregoing which Contained my
Oath that Notices were left with the Several Inhabitants or at their Dwelling
houses of the dates Annexed to their Respective Names that they were to be
Charged with the Sumes hereby Certified to be dwe from them
[signed] Charles Robb Surveyor
Transcriber's notes
There are no year dates on this page, I have dated [1785] as it is the half year tax
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).