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 |
|---|---|---|---|---|---|
| 4 Nov 1786 | John Hunter Carter Sanquhar | 1 | 1 | £0.2.0 | |
| Joseph McClauchrie Carter Sanquhar | 2 | 2 | £0.4.0 | ||
| Thamas Stewart Carter Sanquhar | 2 | 2 | £0.4.0 | ||
| Thamas Scott Carter Sanquhar | 1 | 1 | £0.2.0 | ||
| John Watson Carter Sanquhar | 1 | 1 | £0.2.0 | ||
| Robert Stich Carter Sanquhar | 1 | 1 | £0.2.0 | ||
| John McCroan Carter Sanquhar | 1 | 1 | £0.2.0 | ||
| George Youart Carter Sanquhar | 1 | 1 | £0.2.0 | ||
| James Wilson Carter Sanquhar | 1 | 1 | £0.2.0 | ||
| Robert Hamilton Carter Sanquhar | 1 | 1 | £0.2.0 | ||
| John Hunter Craich mill Carter Sanquhar | 2 | 2 | £0.4.0 | ||
| Hugh Weir Louhead Carter Sanquhar | 1 | 1 | £0.2.0 | ||
| Thomas Hunter Mouir Side Carter Sanquhar | 1 | 1 | £0.2.0 | ||
| John Williamson Mouir Side Carter Sanquhar | 1 | 1 | £0.2.0 | ||
| Thomas Shau knou head Carter Sanquhar | 1 | 1 | £0.2.0 | ||
| James Geddes knou head Carter Sanquhar | 1 | 1 | £0.2.0 | ||
| 19 | 19 | £1.18.0 |
Transcribe other information
[page] 131
Survey of the Cart Tax in the Burgh of
Sanquhar from the 5th of Aprile 1786 to the 5th of Aprile 1787 by William Currie Surveyor
Proof 19 Carts at 2/ [£0.2.0] Each is £1.18.0
I William Currie Surveyor aforesaid do hereby certify that upon
carefull examination of the foregoing sevl [several] rates & duties, I find the
amount in Whole to one Pound Eighteen Shillings Stg [Sterling] and that upon
the 22 day of dec: [December] 1786 I delivered to Mr William Whigan Colltr [Collector] of the said duties
for the Burgh aforesaid an exact duplicate of the foregoing Which
containd my Oath that notices were Left with the sevl [several] inhabitants
or at their dwelling houses of the date anexed to their respective names
that were to be charged with Sums hereby certified to be
due from them
[signed] William Currie
John Alves J.P. [Justice of the Peace]
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).