, Cart tax - Volume 3 - Burghs (see 'More info' for burgh details), E326/7/3&destination=/virtual-volumes/volume-images/volume_data-E326-7-3/REX01666?image_number=105){kind=link}
Volume contents
- 1 - 1786-1787 , Aberdeen
- 5 - 1786-1787 , Annan
- 11 - 1786-1787 , Arbroath
- 13 - 1786-1787 , Ayr
- 15 - 1786-1787 , Banff
- 17 - 1786-1787 , Brechin
- 21 - 1786-1787 , Cambletown
- 25 - 1786-1787 , Culross
- 29 - 1786-1787 , Dumbarton
- 31 - 1786-1787 , Dumfries
- 35 - 1786-1787 , Dunbar
- 37 - 1786-1787 , Dundee
- 47 - 1786-1787 , Edinburgh
- 49 - 1786-1787 , Elgin
- 51 - 1786-1787 , Forfar
- 53 - 1786-1787 , Forres
- 57 - 1786-1787 , Glasgow
- 71 - 1786-1787 , Haddington
- 75 - 1786-1787 , Inverary
- 77 - 1786-1787 , Berrie
- 81 - 1786-1787 , Inverness
- 83 - 1786-1787 , Irvine
- 85 - 1786-1787 , Jedburgh
- 95 - 1786-1787 , Kirkcudbright
- 97 - 1786-1787 , Lanark
- 101 - 1786-1787 , Lauder
- 103 - 1786-1787 , Linlithgow
- 105 - 1786-1787 , Montrose
- 108 - 1786-1787 , Nairn
- 111 - 1786-1787 , Peebles
- 113 - 1786-1787 , Perth
- 119 - 1786-1787 , Queensferry
- 121 - 1786-1787 , Renfrew
- 125 - 1786-1787 , Rutherglen
- 131 - 1786-1787 , Sanquhar
- 133 - 1786-1787 , Selkirk
- 135 - 1786-1787 , Stirling
| Date | Masters/mistresses names | Actual # | 2 wheel carts (2s) | 3-4 wheel wains/wagons (4s) | Duty |
|---|---|---|---|---|---|
| 3 Jul 1786 | John Taylour in Lamond fauld | 2 | 2 | £0.4.0 | |
| 8 Jan 1787 | Robert Suttor at Lochside newmans walls | 1 | 1 | £0.2.0 | |
| John Edward | 1 | 1 | £0.2.0 | ||
| James Murray | 1 | 1 | £0.2.0 | ||
| John Donaldson Junr. [Junior] | 1 | 1 | £0.2.0 | ||
| William Herd | 1 | 1 | £0.2.0 | ||
| Robert Herd | 1 | 1 | £0.2.0 | ||
| John Herd | 1 | 1 | £0.2.0 | ||
| Robert Napier | 1 | 1 | £0.2.0 | ||
| John Will | 1 | 1 | £0.2.0 | ||
| David Forfar | 1 | 1 | £0.2.0 | ||
| David Craw | 1 | 1 | £0.2.0 | ||
| William Gibson | 1 | 1 | £0.2.0 | ||
| John Ferrier | 1 | 1 | £0.2.0 | ||
| William Ferrier | 1 | 1 | £0.2.0 | ||
| David Ferrier | 1 | 1 | £0.2.0 | ||
| Henry Reid | 1 | 1 | £0.2.0 | ||
| Robert Douglass | 1 | 1 | £0.2.0 | ||
| John Douglass | 1 | 1 | £0.2.0 | ||
| William Ferrier Gowanhead | 1 | 1 | £0.2.0 | ||
| James Dempster | 1 | 1 | £0.2.0 | ||
| 22 | 22 | £2.4.0 |
Transcribe other information
[page] 105
A Survey of the Duties on two Wheeled Carts arisen in the Burgh of Montrose
one Year, commencing the 5th April 1786 & ending 5th April 1787 by William Greig Surv. [Surveyor]
I William Greig Surveyor aforesaid do hereby Certify that upon carefull examin
-ation of the foregoing several Duties, I find they amount in whole to
Two Pounds four Shillings sterling and that upon the [--] 1787 I delivered
to Mr Alexander Morrison Collector of the said Duties for the Burgh aforesaid
an exact Duplicate of the above Account (as will appear from
here unto fixed) 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 respective dates afore
said, requiring them to give in a list of the Carts retained or imploy
-ed by them from the 5th April 1785 to the 5th April 1786 that the
foregoing Survey is made out from the acknowledgement of the
several persons therein named, that each of them keep & use
one Cart or Carts for the purpose of hireing nor can that be denyed by them
[signed] William Greig Surveyor
Transcriber's notes
Gap in text.
Scottish Exchequer (Tax Records), Cart tax - Volume 3 - Burghs (see 'More info' for burgh details), E326/7/3
This volume contains information on the cart tax collected from the burghs of Aberdeen, Arbroath, Annan, Ayr, Banff, Berrie, Brechin, Campbeltown, Culross, Dunbarton, Dumfries, Dunbar, Dundee, Edinburgh, Elgin, Forres, Forfar, Glasgow, Haddington, Inverness, Inverary, Irvine, Jedburgh, Kirkcudbright, Lanark, Lauder, Linlithgow, Montrose, Nairn, North Berwick, Perth, Peebles, Queensferry, Renfrew, Rutherglen, Selkirk, Stirling, and Sanquhar in 1786-1787.
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).