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 |
|---|---|---|---|---|---|
| No 56 | Burgh Aberdeen bt [Brought] over | 60 | 60 | £6.0.0 | |
| Robert Thomson Carter | 1 | 1 | £0.2.0 | ||
| George Thomson Carter | 1 | 1 | £0.2.0 | ||
| Alexander Smart Carter | 1 | 1 | £0.2.0 | ||
| Peter Robertson Carter | 1 | 1 | £0.2.0 | ||
| Daniel Chambers Carter | 1 | 1 | £0.2.0 | ||
| James Sangster Carter | 1 | 1 | £0.2.0 | ||
| James Davidson Manufacturer | 1 | 1 | £0.2.0 | ||
| Gordon Barron and Coy [Company] | 2 | 2 | £0.4.0 | ||
| 14 Sep 1786 | George Barclet Carter | 2 | 2 | £0.4.0 | |
| Gilbert Keith Carter | 1 | 1 | £0.2.0 | ||
| Robert Thomson Carter | 1 | 1 | £0.2.0 | ||
| John Black Masson Carter | 1 | 1 | £0.2.0 | ||
| James Keith Carter | 1 | 1 | £0.2.0 | ||
| James Shepherd Carter | 1 | 1 | £0.2.0 | ||
| James Stiven Carter | 1 | 1 | £0.2.0 | ||
| Robert Crocket Carter | 1 | 1 | £0.2.0 | ||
| [--] qr 16 Sep 1786 | Alexander Thomson Carter | 1 | 1 | £0.2.0 | |
| William Tyllicray Carter | 1 | 1 | £0.2.0 | ||
| Miln Cruden and Coy [Company] | 2 | 2 | £0.4.0 | ||
| George Freeland Carter | 1 | 1 | £0.2.0 | ||
| 29 Sep 1786 | George Laing Carter | 1 | 1 | £0.2.0 | |
| Alexander Robertson Brewer | 1 | 1 | £0.2.0 | ||
| Charles Cruickshank Carter | 1 | 1 | £0.2.0 | ||
| Alexander Gray Carter | 1 | 1 | £0.2.0 | ||
| William Collie Carter | 1 | 1 | £0.2.0 | ||
| George Collie Carter | 1 | 1 | £0.2.0 | ||
| David Fiddes Carter | 1 | 1 | £0.2.0 | ||
| John Taylor Carter | 1 | 1 | £0.2.0 | ||
| [No] 84 | Burgh Aberdn [Aberdeen] Carrd [Carried] over | 91 | 91 | £9.2.0 |
Transcribe other information
Page 3rd
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).