, 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=7){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 |
|---|---|---|---|---|---|
| 18 Sep 1786 | Anstruther Easter | ||||
| John Robertson Senier | 1 | 1 | £0.2.0 | ||
| John Robertson Junier | 2 | 1 | £0.2.0 | ||
| Thomas Wastwood | 3 | 1 | £0.2.0 | ||
| James Fernie | 4 | 1 | £0.2.0 | ||
| John Fernie | 5 | 1 | £0.2.0 | ||
| Thomas Kay | 6 | 1 | £0.2.0 | ||
| William Tennant | 7 | 1 | £0.2.0 | ||
| Henry Bayn | 8 | 1 | £0.2.0 | ||
| Robert Taylor | 9 | 1 | £0.2.0 | ||
| Alexander Henderson | 10 | 1 | £0.2.0 | ||
| James Horsburgh | 11 | 1 | £0.2.0 | ||
| James Merrcer | 12 | 1 | £0.2.0 | ||
| Alexander Smith | 13 | 1 | £0.2.0 | ||
| George Law | 14 | 1 | £0.2.0 | ||
| 14 | 14 | £1.8.0 |
Transcribe other information
[page] 7
Prooff 14 Carts at 2/ [£0.2.0] Each for one year £1.8.0
I Charles Robb Assessor aforesaid do hereby certify that upon carefull Examination
of the foregoing Several Rates & duties I find the Amount in whole to the sum of one
pounds Eight Shilling Sterling and that upon the Eight day of November I delivered
to James Johnston Colector for the Shire aforesaid an exact Duplicate of the
Above Account duly Examined and Compared with the foregoing which
contained my Oath that Notices were left With the Several Inhabitants
or at there dwelling houses of the dates to their respective names that they
were to be charged with the sum 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).