, 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=13){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 |
|---|---|---|---|---|---|
| Royal Burgh of Ayr | £SD [Pounds, Shillings, Pence] | ||||
| 22 Aug 1786 | John Brown | 1 | 1 | £0.2.0 | |
| Andrew Wyllie Carrier | 1 | 1 | £0.2.0 | ||
| Adam Reid Carrier | 1 | 1 | £0.2.0 | ||
| David Galloway Carter | 1 | 1 | £0.2.0 | ||
| John Hutchison | 1 | 1 | £0.2.0 | ||
| Hugh Logan Carter | 1 | 1 | £0.2.0 | ||
| 23 Aug 1786 | Robert Manson Smith | 1 | 1 | £0.2.0 | |
| William Ramsay Carter | 1 | 1 | £0.2.0 | ||
| John Kerr | 1 | 1 | £0.2.0 | ||
| John Hunter Carter | 2 | 2 | £0.4.0 | ||
| David Kerr | 2 | 2 | £0.4.0 | ||
| Robert Adam Cartier | 1 | 1 | £0.2.0 | ||
| Mrs. Houstoun | 2 | 2 | £0.4.0 | ||
| Robert Miller Cartier | 1 | 1 | £0.2.0 | ||
| William Paton Carrier | 1 | 1 | £0.2.0 | ||
| 24 Aug 1786 | Thomas Boyd Junr. [Junior] | 1 | 1 | £0.2.0 | |
| James Park Carrier | 1 | 1 | £0.2.0 | ||
| William Steven Carrier | 2 | 2 | £0.4.0 | ||
| William McClure Carter | 1 | 1 | £0.2.0 | ||
| John Smith Cartier | 1 | 1 | £0.2.0 | ||
| Thomas Hunter Carrier | 2 | 2 | £0.4.0 | ||
| John Muir Cartier | 1 | 1 | £0.2.0 | ||
| 25 Aug 1786 | Thomas Bryce Carter | 1 | 1 | £0.2.0 | |
| John Dickie Carter | 1 | 1 | £0.2.0 | ||
| Thomas Morton | 1 | 1 | £0.2.0 | ||
| William Kerr Jun. [Junior] | 1 | 1 | £0.2.0 | ||
| Thomas Boyd Senr. [Senior] | 2 | 2 | £0.4.0 | ||
| John Kerr Junr. [Junior] | 1 | 1 | £0.2.0 | ||
| 26 Aug 1786 | Charles Robb | 1 | 1 | £0.2.0 | |
| John Shaw at Shawfield | 1 | 1 | £0.2.0 | ||
| 28 Aug 1786 | Thomas Blair at Slaphouse | 1 | 1 | £0.2.0 | |
| James McColm in Clochranhill | 1 | 1 | £0.2.0 | ||
| James Tom in Loan house | 3 | 3 | £0.6.0 | ||
| Samuel Mccormick in Alderholm | 1 | 1 | £0.2.0 | ||
| James Mitchell in Sandyhill | 2 | 2 | £0.4.0 | ||
| James Mitchell in Maryland | 2 | 2 | £0.4.0 | ||
| John Symington in Gateside | 2 | 2 | £0.4.0 | ||
| Andrew Smith Bellston | 2 | 2 | £0.4.0 | ||
| Mathew Gibson in Knocksout | 2 | 2 | £0.4.0 | ||
| James Smith in Bellsbank | 2 | 2 | £0.4.0 | ||
| Gilbert Eccles in Masonhill | 3 | 3 | £0.6.0 | ||
| Total | 57 | 57 | £5.14.0 |
Transcribe other information
[page] 13
From 5th April 1786 to 5th 1787 By Rob Aiken Surveyor
Proof 57 Carts at 2 Shillings Each is £5.14.0
£5.14.0
I Robert Aiken Surveyor aforesaid, Do hereby Certify, That upon Careful Examination of
the foregoing Rates and duties, I find they amount in whole to Five pounds fourteen shillings
sterling, And that upon the sixth day of January Current, I delivered to Mr James Johnston
Collector of said duties for said Burgh, an exact duplicate of, and duly examined & compared
with the foregoing Account, which contained my Oath, that Notifications were left or delivered of
the dates foresaid, and that the rates charged in said account were just and true to the best of my skill and
Knowledge, and to the best of my belief no person liable to be charged was omitted.
[signed] Rob Aiken Surveyor.
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).