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 |
|---|---|---|---|---|---|
| 19 Oct 1787 | James Robertson | 1 | £0.2.0 | ||
| David Ouler | 1 | £0.2.0 | |||
| Malcomb McGreigor | 1 | £0.2.0 | |||
| Thomas Kettle | 1 | £0.2.0 | |||
| John Duncan Senior | 1 | £0.2.0 | |||
| John Murray | 1 | £0.2.0 | |||
| Andrew McCash | 1 | £0.2.0 | |||
| John Wilson | 1 | £0.2.0 | |||
| George Coventry | 1 | £0.2.0 | |||
| John Duff | 1 | £0.2.0 | |||
| John Whitlaw | 1 | £0.2.0 | |||
| Charles Camron | 1 | £0.2.0 | |||
| John Hog | 1 | £0.2.0 | |||
| John Camron | 1 | £0.2.0 | |||
| Daniel Scot | 1 | £0.2.0 | |||
| Robert Miller | 1 | £0.2.0 | |||
| James Watt | 1 | £0.2.0 | |||
| William Lamb | 1 | £0.2.0 | |||
| David Sim | 1 | £0.2.0 | |||
| John Boyle | 1 | £0.2.0 | |||
| William Duncan | 1 | £0.2.0 | |||
| John Bell Senr. [Senior] | 1 | £0.2.0 | |||
| James Dron | 1 | £0.2.0 | |||
| Daniel McIntosh | 1 | £0.2.0 | |||
| John Dow | 1 | £0.2.0 | |||
| James Young | 1 | £0.2.0 | |||
| Patrick Combrie | 1 | £0.2.0 | |||
| John McIsack | 1 | £0.2.0 | |||
| James Bell | 1 | £0.2.0 | |||
| William Hall | 1 | £0.2.0 | |||
| William M'Cleish | 1 | £0.2.0 | |||
| William Bayne | 1 | £0.2.0 | |||
| John Bell Junr. [Junior] | 1 | £0.2.0 | |||
| 21 Oct 1787 | John Lyel | 1 | £0.2.0 | ||
| John Mitchell | 1 | £0.2.0 | |||
| Patrick Grahame | 1 | £0.2.0 | |||
| Robert Scot | 1 | £0.2.0 | |||
| Alexander McGreigor | 1 | £0.2.0 | |||
| Robert Coventry | 1 | £0.2.0 | |||
| John Sharp | 1 | £0.2.0 | |||
| Alexander Brown | 1 | £0.2.0 | |||
| 41 | £4.2.0 | ||||
| Carried Over |
Transcribe other information
[Page] 111
A Survey of the Rates and Duties on Carts in the
Town of Perth from 5th April 1787 to 5th April 1788 by Laurence Buchan 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).