, 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=80){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 |
|---|---|---|---|---|---|
| Brought forward | 36 | Carts 55 | £2.15.0 | ||
| John Chisholm hirer & Farmer | 37 | 2 | £0.2.0 | ||
| John McLennon hirer & Farmer | 38 | 1 | £0.1.0 | ||
| John Fraser hirer & Farmer | 39 | 2 | £0.2.0 | ||
| William Sligo hirer & Farmer | 40 | 2 | £0.2.0 | ||
| John Urquhart hirer & Farmer | 41 | 2 | £0.2.0 | ||
| James Dallas hirer & Farmer | 42 | 1 | £0.1.0 | ||
| Lachlan Bain hirer & Farmer | 43 | 1 | £0.1.0 | ||
| William Gow hirer & Farmer | 44 | 2 | £0.2.0 | ||
| Donald McGurman hirer & Farmer | 45 | 2 | £0.2.0 | ||
| David Duncan hirer & Farmer | 46 | 3 | £0.3.0 | ||
| John Young hirer & Farmer | 47 | 2 | £0.2.0 | ||
| Alexander McDonald hirer & Farmer | 48 | 2 | £0.2.0 | ||
| Donald McKerr hirer & Farmer | 49 | 1 | £0.1.0 | ||
| William Dawson hirer & Farmer | 50 | 1 | £0.1.0 | ||
| Totall | 50 | Carts 79 | £3.19.0 |
Transcribe other information
[page] 80
Page 2
Totall 50 Carts 79 at 1/ [£0.1.0] each is £3.19.0
I John Ross Survr. [Surveyor] Aforesaid do hereby Certify that upon Carefull examination of the fore
going Rates and Duties they Amount in whole to Three pounds Ninteen Shillings Sterl [Sterling]
and I do make Oath that Nottices were left with the whole Foregoing Inhabita [Inhabitants]
or at their Dwelling houses that they were to be Charged with the Rates & Duties [--]
Against their Several Names Agreable to the Act of Parliament Imposing the
Same
[signed] John Ross Surv. [Surveyor]
Thomas Mann Collr. [Collector]
Town of Inverness
Abstract of the
Cart Tax amounting
to £3.19.0 Str. [Sterling]
13th Febry. [February]
GS [General 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).