, 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=108){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 |
|---|---|---|---|---|---|
| 1786 | Town of Nairn | ||||
| 28 Sep | Hugh McIntosh Hyrer | 1 | 1 | £0.2.0 | |
| James Tulloh Hyrer | 1 | 1 | £0.2.0 | ||
| John Miller Hyrer | 1 | 1 | £0.2.0 | ||
| Hugh McHardy Hyrer | 1 | 1 | £0.2.0 | ||
| George Triese Hyrer | 1 | 1 | £0.2.0 | ||
| William Tyre Hyrer | 1 | 1 | £0.2.0 | ||
| Alexander MPherson Hyrer | 1 | 1 | £0.2.0 | ||
| 7 | 7 | £0.14.0 |
Transcribe other information
[page] 108
Survey of the Cart Tax arisen in the Town of Na [Nairn]
from the 5 Day of April 1786 to the 5 Day of April 1787 by Patrick McDonald
Prooff
Two wheeled Carts at 2/ [£0.2.0] each for a Year is £0.14.0
I Patrick McDonald Surveyor aforesaid Do hereby Certify t [that]
upon careful examination of the forgoing several Rates and
Duties I find that they amount in whole to Fourteen Shillings st [ster]
:ling and that I Delivered to David Kinloch Collector of said Du [Duties]
in the Town of Nairn upon the 29 Day of Decemr. [December] 1786 an ex [exact]
Duplicate of the above account duly Examined and compared
which contained my Oath that Notices were left with the who [whole]
Inhabitants or at their Dwelling Houses of the Date foresaid In
order that they might make a Report of the Greatest Num [Number]
of Carts Wains or Waggons Retained or Employed by them for [the]
Period therein mentioned which they Did in Substance as abo [above]
[signed] Patrick McDonald Surveyor
Sworn before me at Forres this 11 Day of Jany. [January] 1787
[signed] Alexander Grant J.P. [Justice of the Peace]
39
Transcriber's notes
Words lost in fold of page.
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).