, 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=5){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 |
|---|---|---|---|---|---|
| 24,25 Jul 1786 | William Elmslie | 1 | 1 | £0.1.0 | |
| 2 | David Scott | 1 | 1 | £0.1.0 | |
| 3 | Robert Dall | 1 | 1 | £0.1.0 | |
| 4 | Walter Wishart | 1 | 1 | £0.1.0 | |
| 5 | Robert Butchart | 1 | 1 | £0.1.0 | |
| 6 | William Raitt | 1 | 1 | £0.1.0 | |
| 7 | James Davidson | 1 | 1 | £0.1.0 | |
| 8 | Andrew Gowans | 1 | 1 | £0.1.0 | |
| 9 | John Telford | 1 | 1 | £0.1.0 | |
| 10 | Peter & John Lesslies | 1 | 1 | £0.1.0 | |
| 11 | John Raitt | 1 | 1 | £0.1.0 | |
| 12 | David Hanton | 1 | 1 | £0.1.0 | |
| 13 | John Wilson | 1 | 1 | £0.1.0 | |
| 14 | David Ferrier | 1 | 1 | £0.1.0 | |
| 15 | William Hutcheon | 1 | 1 | £0.1.0 | |
| 16 | John Jameison | 1 | 1 | £0.1.0 | |
| 17 | John Johnston | 1 | 1 | £0.1.0 | |
| 18 | John Littlejohn | 1 | 1 | £0.1.0 | |
| 19 | Alexander Milne | 1 | 1 | £0.1.0 | |
| 20 | William Mowat | 1 | 1 | £0.1.0 | |
| 21 | Andrew Crichton | 1 | 1 | £0.1.0 | |
| 22 | Andrew Irvin | 1 | 1 | £0.1.0 | |
| 23 | James Laurance | 1 | 1 | £0.1.0 | |
| 24 | David Christie | 1 | 1 | £0.1.0 | |
| 25 | James Anderson | 1 | 1 | £0.1.0 | |
| 26 | John Dorrat | 1 | 1 | £0.1.0 | |
| 27 | James Philp | 1 | 1 | £0.1.0 | |
| 28 | John Spence | 1 | 1 | £0.1.0 | |
| 29 | Thomas Weir | 1 | 1 | £0.1.0 | |
| Totall | 29 | 29 | £1.9.0 | ||
| William Simpson | 1 | 1 | £0.1.0 | ||
| Totall | 30 | 30 | £1.10.0 |
Transcribe other information
[page] 5
ARBROATH
A Survey of the Dutie on two Wheeled Carts arisen in the Burgh of Aberbrothoch for
halfe Year commenceing the tenth day of October 1784 & ending the 5th day of April 1785 by William Greig Surveyor)
I William Greig Surveyor aforesaid do hereby Certify that upon carefull examination of the forgoing duties I find they amount
[in] whole to One pound ten Shillings Sterling and that upon the [--] day of [--] 1786 I delivered Mr. John
[Melvill] Collector of the Cess and of the Said duties for the Burgh aforesaid an exact duplicate of the above Account
([as will] Appear from [--]) duly examined and Compared with the foregoing which
[contained] my Oath that nottices were left with the Several persons before named, or at their dwelling houses of
[the] date aforesaid, requiring them within 14 days to give in a list of their Carts retained or employed by them from
[the] fifth day of July 1784 to the fifth day of April 1785, and that the said Account or Survey is made out from
acknowledgement of the Several persons therein named that each of them keep and use one Cart for the
purpose of hireing, therefore cannot by deinyed by them,
[signed] William Greig Surveyor
[Note] -- the other ½ sheet.
Transcriber's notes
The Surveyor has numbered the entries in the date column.
The statement has several parts and dates missing.
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).