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 |
|---|---|---|---|---|---|
| Gabreil Gray Esq | 1 | 8 | £0.16.0 | ||
| George White Esq of Bankhead | 2 | 1 | £0.2.0 | ||
| Majr [Major] John Spens | 3 | 1 | £0.2.0 | ||
| Andrew Hervie of Newhouse | 4 | 1 | £0.2.0 | ||
| Andrew Park in Eastercrosshill | 5 | 1 | £0.2.0 | ||
| William White in Crosshill | 6 | 1 | £0.2.0 | ||
| John Cumming & Comp [Company] | 7 | 1 | £0.2.0 | ||
| John Muir in Rutherglen | 8 | 1 | £0.2.0 | ||
| Andrew Ritchie in Rutherglen | 9 | 1 | £0.2.0 | ||
| Alexander Barcly in Rutherglen | 10 | 1 | £0.2.0 | ||
| William & Walter White in Rutherglen | 11 | 1 | £0.2.0 | ||
| James Walker in Rutherglen | 12 | 1 | £0.2.0 | ||
| John Blair in Rutherglen | 13 | 2 | £0.4.0 | ||
| Alexander Murdoch in Rutherglen | 14 | 1 | £0.2.0 | ||
| John Spens in Rutherglen | 15 | 1 | £0.2.0 | ||
| James White in Rutherglen | 16 | 1 | £0.2.0 | ||
| Gavin Pettegrew in Rutherglen | 17 | 1 | £0.2.0 | ||
| James Lawson in Rutherglen | 18 | 1 | £0.2.0 | ||
| Thomas Walker in Rutherglen | 19 | 2 | £0.4.0 | ||
| John Nelson in Rutherglen | 20 | 2 | £0.4.0 | ||
| Robert Wilson in Rutherglen | 21 | 1 | £0.2.0 | ||
| George Muir in Rutherglen | 22 | 1 | £0.2.0 | ||
| Thomas Nisbet in Rutherglen | 23 | 2 | £0.4.0 | ||
| William Gemmel in Westmuiro | 24 | 1 | £0.2.0 | ||
| John Nisbet in Eastercrosshill | 25 | 1 | £0.2.0 | ||
| Total of the Toun of Rutherglen | 25 | 36 | £3.12.0 |
Transcribe other information
[Page] 123
Survey of the Carts in the Royal Burgh of Rutherglen for the Year from
the 5th April 1787 to the 5th of April 1788 by William Mure 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).