, 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=41){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 |
|---|---|---|---|---|---|
| Dumfermline | |||||
| 15 Jul 1786 | John Smeton | 1 | 1 | £0.2.0 | |
| John Fisher | 2 | 1 | £0.2.0 | ||
| Peter Cambell | 3 | 1 | £0.2.0 | ||
| James Burlie | 4 | 1 | £0.2.0 | ||
| George Sutherland | 5 | 2 | £0.4.0 | ||
| John McAllie | 6 | 2 | £0.4.0 | ||
| Robert Stagge | 7 | 2 | £0.4.0 | ||
| George Steedman | 8 | 2 | £0.4.0 | ||
| John Dick | 9 | 2 | £0.4.0 | ||
| James Morris | 10 | 2 | £0.4.0 | ||
| Archbald Herdsman | 11 | 1 | £0.2.0 | ||
| John Millar Senier | 12 | 2 | £0.4.0 | ||
| John Millar Junier | 13 | 2 | £0.4.0 | ||
| John Deaes | 14 | 1 | £0.2.0 | ||
| William Millar | 15 | 1 | £0.2.0 | ||
| John Gibbson | 16 | 1 | £0.2.0 | ||
| Henry Heggin | 17 | 2 | £0.4.0 | ||
| James Robertson | 18 | 2 | £0.4.0 | ||
| John Laying | 19 | 1 | £0.2.0 | ||
| John Ross | 20 | 2 | £0.4.0 | ||
| William Anderson | 21 | 2 | £0.4.0 | ||
| 21 | 33 | £3.6.0 |
Transcribe other information
[page] 41
Prooff 33 Carts @ 2/ [£0.2.0] Each for one year Is £3.6.0
I Charles Robb Assesor aforesaid do hereby certify that upon carefull Examination of the
foregoing Several Rates & Duties I find they Amount in whole to the sum of three
pounds Six Shillings Sterling And that upon the Fifteen day of November
I delivered to John Turnbull 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 they 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).