, 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=11){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 |
|---|---|---|---|---|---|
| 11 Sep 1787 | William Christie | 1 | 1 | £0.2.0 | |
| David Scott | 1 | 1 | £0.2.0 | ||
| John Spence | 1 | 1 | £0.2.0 | ||
| Walter Wishart | 1 | 1 | £0.2.0 | ||
| Andrew Gowans | 1 | 1 | £0.2.0 | ||
| Robert Butchard | 1 | 1 | £0.2.0 | ||
| Capt. [Captain] Robert Wilkie | 1 | 1 | £0.2.0 | ||
| William Raith | 1 | 1 | £0.2.0 | ||
| James Davidson | 1 | 1 | £0.2.0 | ||
| John Telford | 1 | 1 | £0.2.0 | ||
| James Anderson | 1 | 1 | £0.2.0 | ||
| David Christie | 1 | 1 | £0.2.0 | ||
| Peter & John Lesley | 1 | 1 | £0.2.0 | ||
| James Phillip | 1 | 1 | £0.2.0 | ||
| David Hanton | 1 | 1 | £0.2.0 | ||
| John Wilson | 1 | 1 | £0.2.0 | ||
| David Ferrier | 1 | 1 | £0.2.0 | ||
| William Hutcheon | 1 | 1 | £0.2.0 | ||
| John Johnstone | 1 | 1 | £0.2.0 | ||
| John Raith | 1 | 1 | £0.2.0 | ||
| John Jameson | 1 | 1 | £0.2.0 | ||
| John Littlejohn | 1 | 1 | £0.2.0 | ||
| Alexander Mill | 1 | 1 | £0.2.0 | ||
| Andrew Irvine | 1 | 1 | £0.2.0 | ||
| James Lawrance | 1 | 1 | £0.2.0 | ||
| John Dorratt | 1 | 1 | £0.2.0 | ||
| Thomas Weir | 1 | 1 | £0.2.0 | ||
| William Simpson | 1 | 1 | £0.2.0 | ||
| Alexander Live | 1 | 1 | £0.2.0 | ||
| James Christie | 1 | 1 | £0.2.0 | ||
| William Peter | 1 | 1 | £0.2.0 | ||
| James Mill | 1 | 1 | £0.2.0 | ||
| John Peter | 1 | 1 | £0.2.0 | ||
| Total | 33 | 33 | £3.6.0 |
Transcribe other information
[Page] 11
A Survey of the Rates and Duties on two Wheeled Carts arisen in the Burgh
[of] Arbroath for one year from the 5th April 1787 to the 5th April 1788 by
Daniel Ross Surveyor
Exd. [Examined] GS [General Surveyor]
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).