, Cart tax - Volume 5 - Burghs (see 'More info' for burgh details), E326/7/5&destination=/virtual-volumes/volume-images/volume_data-E326-7-5/REX01666?image_number=103){kind=link}
Volume contents
- 1 - 1787-1788 , Aberdeen
- 5 - 1787-1788 , Annan
- 11 - 1787-1788 , Arbroath
- 13 - 1787-1788 , Ayr
- 17 - 1787-1788 , Banff
- 19 - 1787-1788 , Brechine
- 23 - 1787-1788 , Campbeltown
- 28 - 1787-1788 , Cupar
- 31 - 1787-1788 , Dumbarton
- 33 - 1787-1788 , Dumfries
- 37 - 1787-1788 , Dunbar
- 39 - 1787-1788 , Dundee
- 43 - 1787-1788 , Dunfermlin
- 45 - 1787-1788 , Dysart
- 47 - 1787-1788 , Edinburgh
- 51 - 1787-1788 , Elgin
- 53 - 1787-1788 , Forfar
- 55 - 1787-1788 , Forres
- 59 - 1787-1788 , Glasgow
- 71 - 1787-1788 , Haddington
- 73 - 1787-1788 , Inveraray
- 75 - 1787-1788 , Bervie
- 77 - 1787-1788 , Innerkithen
- 79 - 1787-1788 , Inverness
- 81 - 1787-1788 , Irvine
- 85 - 1787-1788 , Jedburgh
- 87 - 1787-1788 , Killrenie
- 89 - 1787-1788 , Kinghorn
- 91 - 1787-1788 , Kirkaldie
- 93 - 1787-1788 , Kirkcudbright
- 95 - 1787-1788 , Lanark
- 97 - 1787-1788 , Lauder
- 99 - 1787-1788 , Linlithgow
- 103 - 1787-1788 , Montrose
- 105 - 1787-1788 , Nairn
- 107 - 1787-1788 , North Berwick
- 109 - 1787-1788 , Peebles
- 111 - 1787-1788 , Perth
- 115 - 1787-1788 , Pittenweem
- 117 - 1787-1788 , Queensferry
- 119 - 1787-1788 , Renfrew
- 121 - 1787-1788 , Rothesay
- 123 - 1787-1788 , Rutherglen
- 125 - 1787-1788 , St Andrews
- 127 - 1787-1788 , Sanquhar
- 129 - 1787-1788 , Selkirk
- 131 - 1787-1788 , Stirling
- 135 - 1787-1788 , Stranraer
| Date | Masters/mistresses names | Actual # | 2 wheel carts (2s) | 3-4 wheel wains/wagons (4s) | Duty |
|---|---|---|---|---|---|
| 22 Sep 1787 | John Edward | 1 | 1 | £0.2.0 | |
| James Murray | 1 | 1 | £0.2.0 | ||
| John Donaldson Junr. [Junior] | 1 | 1 | £0.2.0 | ||
| William Heard | 1 | 1 | £0.2.0 | ||
| Robert Heard | 1 | 1 | £0.2.0 | ||
| John Heard | 1 | 1 | £0.2.0 | ||
| Robert Napier | 1 | 1 | £0.2.0 | ||
| John Will | 1 | 1 | £0.2.0 | ||
| David Farfor | 1 | 1 | £0.2.0 | ||
| David Craw | 1 | 1 | £0.2.0 | ||
| William Gibson | 1 | 1 | £0.2.0 | ||
| John Ferrier | 1 | 1 | £0.2.0 | ||
| William Ferrier | 1 | 1 | £0.2.0 | ||
| David Ferrier | 1 | 1 | £0.2.0 | ||
| Henry Read | 1 | 1 | £0.2.0 | ||
| Robert Douglas | 1 | 1 | £0.2.0 | ||
| John Douglas | 1 | 1 | £0.2.0 | ||
| William Ferrier Gounhead | 1 | 1 | £0.2.0 | ||
| James Dempester | 1 | 1 | £0.2.0 | ||
| John Lowie | 1 | 1 | £0.2.0 | ||
| Total | 20 | 20 | £2.0.0 |
Transcribe other information
[Page] 103
Survey of the Duties on two Wheeled Carts in the Burgh of Montrose for one
year from the 5th April 1787 to the 5th April 1788 By Daniel Ross Surveyor
I Daniel Ross Surveyor aforesaid do hereby Certify that upon carefull
Examination of the foregoing duties they amount in whole to two pounds
Sterling and I do make Oath that Nottices were left with the Several
Persons before Named or at there Dwelling houses of the respective dates
requiring them to give in a list of the Carts retained or employed by
them from the 5th of April 1787 to the 5th of April 1788 and that the forg
oing Survey is made out from the list returned to me and from
the best information I could procure of the Carts of those who replied
or refused to return alist thereof in terms of the Nottices left with them
as aforesaid
Daniel Ross Surveyor
At Dundee the 31st of Octr. [October] 1787
Sworn before John Guild Baillie
A Napier Coll. [Collector]
Scottish Exchequer (Tax Records), Cart tax - Volume 5 - Burghs (see 'More info' for burgh details), E326/7/5
This volume contains information on the cart tax collected from the burghs of Aberdeen, Arbroath, Annan, Ayr, Banff, Bervie, Brechin, Campbeltown, Cupar, Dumbarton, Dunfermline, Dysart, Dumfries, Dunbar, Dundee, Edinburgh, Elgin, Forres, Forfar, Glasgow, Haddington, Inverkeithing, Inverness, Inverary, Irvine, Jedburgh, Kirkcudbright, Kirkcaldy, Kilrenny, Kinghorn, Lanark, Lauder, Linlithgow, Montrose, Nairn, North Berwick, Perth, Pittenweem, Peebles, Queensferry, Rothesay, Renfrew, Rutherglen, Selkirk, St Andrews, Stranraer, Stirling, and Sanquhar in 1787-1788.
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).