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 Aug 1787 | St Andrews | ||||
| Thomas Kay | 1 | 1 | £0.2.0 | ||
| Robert Traell | 2 | 1 | £0.2.0 | ||
| John Ramsie | 3 | 1 | £0.2.0 | ||
| Mrs Killy | 4 | 1 | £0.2.0 | ||
| Philip Horsburgh | 5 | 1 | £0.2.0 | ||
| Robert Young | 6 | 1 | £0.2.0 | ||
| Thomas Carmichall | 7 | 1 | £0.2.0 | ||
| Robert Anderson | 8 | 1 | £0.2.0 | ||
| John Wann | 9 | 1 | £0.2.0 | ||
| John Adamson | 10 | 1 | £0.2.0 | ||
| John Cupar | 11 | 1 | £0.2.0 | ||
| Thomas Jarves | 12 | 1 | £0.2.0 | ||
| Andrew Kings | 13 | 2 | £0.4.0 | ||
| Thomas Fairfull | 14 | 1 | £0.2.0 | ||
| John Ballingall | 15 | 1 | £0.2.0 | ||
| Andrew Anderson | 16 | 1 | £0.2.0 | ||
| James Anderson | 17 | 1 | £0.2.0 | ||
| James Kirk | 18 | 1 | £0.2.0 | ||
| William Donaldson | 19 | 1 | £0.2.0 | ||
| Andrew Karlie | 20 | 1 | £0.2.0 | ||
| Willian Lothan | 21 | 1 | £0.2.0 | ||
| Andrew Gray | 22 | 1 | £0.2.0 | ||
| John Barrack | 23 | 2 | £0.4.0 | ||
| Janet Murray | 24 | 1 | £0.2.0 | ||
| David Melldrum | 25 | 1 | £0.2.0 | ||
| 25 | 27 | £2.14.0 |
Transcribe other information
[Page] 125
Exd. [Examined]
Prooff 27 Carts at £0.2.0 Each Is £2.14.0
I Charles Robb Assessor aforesaed do hereby certify that upon Careful Examination
of the foregoing Several Rates and Duties I find they Amount in whole to the Sum of
Two pounds Fourteen Shilling Sterlling and that upon the Sixteenth day of November
I delivered to Andrew Gullen Collector for the Borough aforesaed an Exact Duplicat
of the Above Account duly Examened and Compared with the foregoing which Contained
My Oath that Notices were left with the Several Inhabitants or at their Dwelling
houses of the dates Annexed to their Respective Names that they were to be Charged
with the Sums hereby Certified to be dwe from them
Charles Robb 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).