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 Aug 1786 | St Andrews | ||||
| Thomas Kay | 1 | 1 | £0.2.0 | ||
| Robert Trail | 2 | 1 | £0.2.0 | ||
| John Ramsay | 3 | 1 | £0.2.0 | ||
| Mrs. Killty | 4 | 1 | £0.2.0 | ||
| John Barack in North Gill | 5 | 2 | £0.4.0 | ||
| Phillip Horsburgh | 6 | 1 | £0.2.0 | ||
| Robert Youn | 7 | 1 | £0.2.0 | ||
| Thomas Carmichaill | 8 | 1 | £0.2.0 | ||
| Alexander Dryburgh | 9 | 1 | £0.2.0 | ||
| Robert Anderson | 10 | 1 | £0.2.0 | ||
| John Mann | 11 | 1 | £0.2.0 | ||
| John Adamson | 12 | 1 | £0.2.0 | ||
| John Coupar | 13 | 1 | £0.2.0 | ||
| Thomas Jarvis | 14 | 1 | £0.2.0 | ||
| John Mooton | 15 | 1 | £0.2.0 | ||
| Andrew Kings | 16 | 2 | £0.4.0 | ||
| Thomas Fearfull | 17 | 1 | £0.2.0 | ||
| John Ballingall | 18 | 1 | £0.2.0 | ||
| Andrew Anderson | 19 | 1 | £0.2.0 | ||
| James Anderson | 20 | 1 | £0.2.0 | ||
| James Kirk | 21 | 1 | £0.2.0 | ||
| William Donaldson | 22 | 1 | £0.2.0 | ||
| Andrew Harlie | 23 | 1 | £0.2.0 | ||
| William Lowthen | 24 | 1 | £0.2.0 | ||
| Andrew Gray | 25 | 1 | £0.2.0 | ||
| Janet Murray in Noth Gill | 26 | 1 | £0.2.0 | ||
| Donald Melldrum in Noth Gill | 27 | 1 | £0.2.0 | ||
| 27 | 29 | £2.18.0 |
Transcribe other information
[page] 129
Proof 29 Carts @ 2/ [£0.2.0] Each for one year Is £2.18.0
I Charles Robb Assessor aforesaid do hereby [Certify] that upon Carefull Examination of the forgoing
Several Rates & duties I find they Amount in whole to the sum of two pounds Eighteen
Shillings Sterling and that upon the Ninth day of November I delivered to Andrew
Gullen Collector for the Burgh aforesaid an exact Duplicate of the above
Account duly Examined & Compared with the foregoing which contained my Oath
that Notices were left with the Several Inhabitants or at their Dwelling
houses of the dates Anexed to their respective names that the were to be charged
with the sums hereby certified to be due from them
[signed] Charles Robb Assessor
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).