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 |
|---|---|---|---|---|---|
| 18 Oct 1785 | Kirkaldie | ||||
| Alexander Melldrum | 1 | 2 Carts | £0.2.0 | ||
| Thomas Melldrum | 2 | 2 Carts | £0.2.0 | ||
| George Hutchison | 3 | 1 Cart | £0.1.0 | ||
| David Moyes | 4 | 1 Cart | £0.1.0 | ||
| John Anderson | 5 | 1 Cart | £0.1.0 | ||
| James Dowie | 6 | 1 Cart | £0.1.0 | ||
| George Dowie | 7 | 1 Cart | £0.1.0 | ||
| Thomas Brown | 8 | 2 Carts | £0.2.0 | ||
| Andrew Ingles | 9 | 1 Carts | £0.1.0 | ||
| James Pithie | 10 | 1 Cart | £0.1.0 | ||
| John Adam | 11 | 1 Cart | £0.1.0 | ||
| Frances Smith | 12 | 1 Cart | £0.1.0 | ||
| Robert Ingless | 13 | 1 Cart | £0.1.0 | ||
| John Smith | 14 | 1 Cart | £0.1.0 | ||
| Thomas Bell | 15 | 1 Cart | £0.1.0 | ||
| George Blyth | 16 | 1 Cart | £0.1.0 | ||
| Charles Christie | 17 | 1 Cart | £0.1.0 | ||
| James Philp | 18 | 2 Carts | £0.2.0 | ||
| James Donaldson | 19 | 1 Cart | £0.1.0 | ||
| John Henderson | 20 | 1 Cart | £0.1.0 | ||
| James Haige | 21 | 1 Cart | £0.1.0 | ||
| Andrew Kinghorn | 22 | 1 Cart | £0.1.0 | ||
| George Kinghorn | 23 | 1 Cart | £0.1.0 | ||
| Thomas Lambart | 24 | 2 Carts | £0.2.0 | ||
| Mathow Dawen Sinnor | 25 | 1 Cart | £0.1.0 | ||
| Mathow Dawen Junnor | 26 | 1 Cart | £0.1.0 | ||
| Robert Cook | 27 | 1 Cart | £0.1.0 | ||
| 27 | 32 Carts | £1.12.0 |
Transcribe other information
[page] 89
Prooff 32 Carts @ 1/ [£0.1.0] Each for half year £1.12.0
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 Tuellve Shillings Sterlling and that upon the Eight day of
March I delivered to Wiliam Drysdall Collector for the Burgh 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 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).