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 |
|---|---|---|---|---|---|
| Cupar | |||||
| 16 Aug 1786 | Robert Hederweek | 1 | 1 | £0.2.0 | |
| John Donaldson | 2 | 1 | £0.2.0 | ||
| David Sibald | 3 | 1 | £0.2.0 | ||
| George Traill | 4 | 1 | £0.2.0 | ||
| John Breydie | 5 | 1 | £0.2.0 | ||
| David Henn | 6 | 1 | £0.2.0 | ||
| Andrew Walton | 7 | 1 | £0.2.0 | ||
| John Kirnegie | 8 | 1 | £0.2.0 | ||
| John Cowtt | 9 | 1 | £0.2.0 | ||
| William Ritchie | 10 | 1 | £0.2.0 | ||
| John Bowsie | 11 | 1 | £0.2.0 | ||
| Widow Russell | 12 | 1 | £0.2.0 | ||
| David Mathow | 14 | 1 | £0.2.0 | ||
| Thomas Melvell | 15 | 1 | £0.2.0 | ||
| John Fearmer | 16 | 1 | £0.2.0 | ||
| David Kirnigie | 17 | 1 | £0.2.0 | ||
| Samull Swinton | 18 | 1 | £0.2.0 | ||
| James Duncan | 19 | 1 | £0.2.0 | ||
| John Lorenior | 19 | 1 | £0.2.0 | ||
| Alexander Gerold | 20 | 1 | £0.2.0 | ||
| William Paterson | 21 | 1 | £0.2.0 | ||
| John Ingles | 22 | 1 | £0.2.0 | ||
| Charles Whyte | 23 | 1 | £0.2.0 | ||
| David Walton | 24 | 1 | £0.2.0 | ||
| Robert Bell | 25 | 1 | £0.2.0 | ||
| Cary Over | 25 | 25 | £2.10.0 |
Transcribe other information
[page] 27
Prooff 25 Carts @ 2/ [£0.2.0] Each for one year Is £2.10.0
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).