, 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=43){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 |
|---|---|---|---|---|---|
| Dysart | |||||
| 8 Sep 1786 | David Ramsay | 1 | 1 | £0.2.0 | |
| George Smith | 2 | 2 | £0.4.0 | ||
| William Morris | 3 | 1 | £0.2.0 | ||
| Robert Breydie | 4 | 1 | £0.2.0 | ||
| Henry Swen | 5 | 1 | £0.2.0 | ||
| William Swen Junier | 6 | 1 | £0.2.0 | ||
| Archbald Dryburgh | 7 | 2 | £0.4.0 | ||
| Thomas Brown | 8 | 1 | £0.2.0 | ||
| George Killgour | 9 | 2 | £0.4.0 | ||
| Thomas Stanhouss | 10 | 1 | £0.2.0 | ||
| David Herd | 11 | 1 | £0.2.0 | ||
| James [Rickie] | 12 | 1 | £0.2.0 | ||
| William Russell | 13 | 2 | £0.4.0 | ||
| James Smith | 14 | 1 | £0.2.0 | ||
| David Pagge | 15 | 1 | £0.2.0 | ||
| James Mitchell | 16 | 1 | £0.2.0 | ||
| James Ingles | 17 | 1 | £0.2.0 | ||
| 17 | 21 | £2.2.0 |
Transcribe other information
[page] 43
Prooff 21Carts @ 2/ [£0.2.0] Each for One year Is £2.2.0
I Charles Robb Assessor aforesaid do hereby certify that upon carefull
Examination of the foregoing Several Rates and duties I find the Amount
in whole to the sum of two pounds two Shillings Sterling & that upon the
Eight day of November I delivered to John James 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 a thire Dwelling houses of the
dates anexed to their respective names that the were to be charged
with the sums hereby certified to be due from them
[signed] Charles Robb Assessor
Transcriber's notes
Missing Surname possibly "Rickie" as in Carts Vol 5 Page 45 Dysart
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).