, 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=83){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 |
|---|---|---|---|---|---|
| Burgh of Irvine | £SD [Pounds, Shillings, Pence] | ||||
| 22-26 Nov 1786 | John Ronnald | 1 | 1 | £0.2.0 | |
| John Wright | 1 | 1 | £0.2.0 | ||
| Walter Broun | 1 | 1 | £0.2.0 | ||
| Andrew Willock | 2 | 2 | £0.4.0 | ||
| John Guthrie | 1 | 1 | £0.2.0 | ||
| Matthew Willock | 1 | 1 | £0.2.0 | ||
| Robert Broun | 2 | 2 | £0.4.0 | ||
| Alexander Wyllie | 1 | 1 | £0.2.0 | ||
| Thomas Anderson | 2 | 2 | £0.4.0 | ||
| William Bryson | 1 | 1 | £0.2.0 | ||
| John Muir | 1 | 1 | £0.2.0 | ||
| William Crawford | 1 | 1 | £0.2.0 | ||
| John Boyle | 1 | 1 | £0.2.0 | ||
| Robert Neil | 1 | 1 | £0.2.0 | ||
| William Anderson | 1 | 1 | £0.2.0 | ||
| George Gemmill | 1 | 1 | £0.2.0 | ||
| Hugh Fergusson | 1 | 1 | £0.2.0 | ||
| Mungo Lennox | 1 | 1 | £0.2.0 | ||
| Total | 21 | 21 | £2.2.0 |
Transcribe other information
[page] 83
From 5th April 1786 to 5th April 1787 By Rob Aiken Surveyor
I Robert Aiken Surveyor aforesaid, Do hereby Certify, That upon careful
Examination of the foregoing rates and duties, I find they amount in
whole to Two pounds two shillings sterling And that upon the fifth day of
January current, I delivered to Mr. Robert McMillan Collector of
said duties for said Burgh an Exact Duplicate of and duly
Examined and Compared with the foregoing Account which contained my
Oath that Notifications were delivered or left of the dates foresaid And
that the Rates charged in said Account were just and true charges
to the best of my skill and knowledge; and to the best of my belief
no person liable to be charged, was omitted.
[signed] Rob Aiken Surveyor.
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).