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 |
|---|---|---|---|---|---|
| Brot [Brought] over | 95 | 95 | £4.15.0 | ||
| Alexander Greig Carter | 1 | 1 | £0.1.0 | ||
| William Collie Carter | 1 | 1 | £0.1.0 | ||
| George Collie Carter | 1 | 1 | £0.1.0 | ||
| David Fiddes Carter | 1 | 1 | £0.1.0 | ||
| John Taylor Carter | 1 | 1 | £0.1.0 | ||
| John Mitchell Carter | 1 | 1 | £0.1.0 | ||
| Alexander Cruickshank Carter | 1 | 1 | £0.1.0 | ||
| Robert Aitken Carter | 1 | 1 | £0.1.0 | ||
| Alexander Irvine Carter | 2 | 2 | £0.2.0 | ||
| James Melvine Carter | 2 | 2 | £0.2.0 | ||
| 107 | 107 | £5.7.0 |
Transcribe other information
[page] 4
[Note in margin] -- Ended 8th Octr [October]
I Hugh Richmond Surveyor aforesaid do hereby Certify, That upon a carefull Examination of the [foregoing]
Severall Rates & dutys I find they amount to Five pounds Seven Shillings Sterl. [Sterling] And that upon the 24th
of Decer [December] last I caused deliver to Mr James Thomson Adt [Advocate] Collector of the said Duties for the Burgh aforesaid. An
exact duplicate of the above Account, duly Examined & Compared with the foregoing and I do [make] oath that the above [is]
a just list returned by the Severall Inhabitants in consequence of the Requisitions made to [them]
[--] [dates] annexed by
[Signed] Hugh Richmond Surveyor
[Survey] of the Rates [of Cart Tax]
[arisen] within the Burgh
of Aberdeen on Carts
from 10th Octr [October] 1785
to 5th April next 1786
By
Hugh Richmond
Surveyor
G.S. Off [General Surveyors Office]
GS. [General Surveyor]
Transcriber's notes
Words lost in fold of page, and in page damage.
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).