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 |
|---|---|---|---|---|---|
| Cupar | |||||
| 28 Sep 1785 | Robert Hederweek | 1 | 1 Cart | £0.1.0 | |
| John Donaldson | 2 | 1 Cart | £0.1.0 | ||
| David Sibbald | 3 | 1 Cart | £0.1.0 | ||
| George Traill | 4 | 1 Cart | £0.1.0 | ||
| John Bredie | 5 | 1 Cart | £0.1.0 | ||
| David Hean | 6 | 1 Cart | £0.1.0 | ||
| Andrew Walton | 7 | 1 Cart | £0.1.0 | ||
| John Kirnigie | 8 | 1 Cart | £0.1.0 | ||
| John Coutt | 9 | 1 Cart | £0.1.0 | ||
| Wiliam Ricthie | 10 | 1 Cart | £0.1.0 | ||
| John Boussie | 11 | 1 Cart | £0.1.0 | ||
| Widow Russell | 12 | 1 Cart | £0.1.0 | ||
| David Mathew | 13 | 1 Cart | £0.1.0 | ||
| Thomas Mellvill | 14 | 1 Cart | £0.1.0 | ||
| John Fearnie | 15 | 1 Cart | £0.1.0 | ||
| David Kirnigie | 16 | 1 Cart | £0.1.0 | ||
| Samal Sunton | 17 | 1 Cart | £0.1.0 | ||
| James Duncan | 18 | 1 Cart | £0.1.0 | ||
| John Loremer | 19 | 1 Cart | £0.1.0 | ||
| Alexander Gould | 20 | 1 Cart | £0.1.0 | ||
| Wiliam Patterson | 21 | 1 Cart | £0.1.0 | ||
| John Ingles | 22 | 1 Cart | £0.1.0 | ||
| Charles Whyit | 23 | 1 Cart | £0.1.0 | ||
| David Walton | 24 | 1 Cart | £0.1.0 | ||
| 24 | 24 Carts | £1.4.0 |
Transcribe other information
[page] 27
Prooff 24 Carts @ 1/ [£0.1.0] Each for half a year £1.4.0
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 One pound Four Shillings Sterling and that upon the Ninth day of
March I delivered to James Carstars Collector for the Burgh aforesaid an
Exact Duplicat of the Above Account duly Examined and Compared with
the foregoing which Contaned 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 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).