, 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=48){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 |
|---|---|---|---|---|---|
| Brought Over | 68 | 67 | 1 | £6.18.0 | |
| James Fisher Stabler | 1 | 1 | £0.2.0 | ||
| Mr Robert Espline Brewer | 1 | 1 | £0.2.0 | ||
| Patrick Murison Brewer | 1 | 1 | £0.2.0 | ||
| Baillie Hotchkiss Brewer | 2 | 2 | £0.4.0 | ||
| 8 Aug 1786 | James Nisbet Back of Princes Street | 2 | 2 | £0.4.0 | |
| John Brough Cabinet Maker | 4 | 4 | £0.8.0 | ||
| Mrs Gordon Princes Street | 1 | 1 | £0.2.0 | ||
| 9 Aug 1786 | Mrs Baird | 1 | 1 | £0.2.0 | |
| Mr John Learmonth | 1 | 1 | £0.2.0 | ||
| Mr Robert Herriot St Andws [Andrews] Street | 2 | 2 | £0.4.0 | ||
| Lord Ankerville | 4 | 4 | £0.8.0 | ||
| Mr Baron Gordon | 1 | 1 | £0.2.0 | ||
| 89 | 88 | 1 | £9.0.0 |
Transcribe other information
[page] 48
City of Edinr [Edinburgh] from 1786 To 1787
Appropriation 88 at 2/ [£0.2.0] each -- £8 [£8.16.0]
Appropriation 1 at 4/ [£0.4.0] -- [£0.4.0]
Total -- 9 [£9.0.0]
I John Maughan Surveyor aforesaid do hereby Certify that upon caref [careful]
examination of the foregoing Rates & Duties I find they Amount in
whole to Nine Pounds Sterling and that upon the Twenty Sixth Day [--]
1786 I delivered to Mr George McQueen Collector of the said Duties f [for]
City of Edinburgh an exact Duplicate of the foregoing Accompt d [duly]
examined & compared which contained my Certificate that No [Notices]
were left with the several Inhabitants or at their Dwelling Ho [Houses]
of the Dates annexed to their respective Names
[signed] John Maughan Surveyor
19
Transcriber's notes
Amounts of duty lost in fold of page.
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).