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 |
|---|---|---|---|---|---|
| 1787 | Royal Burgh of Ayr | ||||
| 15 Aug 1787 | Andrew Wyllie Carrier | 1 | 1 | £0.2.0 | |
| Adam Reid carrier | 1 | 1 | £0.2.0 | ||
| 16 Aug 1787 | David Galloway carter | 1 | 1 | £0.2.0 | |
| John Hutchison | 1 | 1 | £0.2.0 | ||
| Hugh Logan Carter | 1 | 1 | £0.2.0 | ||
| William Ramsay Carter | 1 | 1 | £0.2.0 | ||
| John Kerr Carter | 1 | 1 | £0.2.0 | ||
| John Hunter Carter | 2 | 2 | £0.4.0 | ||
| Charles McCandlish | 1 | 1 | £0.2.0 | ||
| Robert Adam Carter | 1 | 1 | £0.2.0 | ||
| David Kerr | 2 | 2 | £0.4.0 | ||
| Mrs Houstoun | 2 | 2 | £0.4.0 | ||
| Robert Muir Carter | 1 | 1 | £0.2.0 | ||
| William Paton Carrier | 1 | 1 | £0.2.0 | ||
| Thomas Boyd Junior | 1 | 1 | £0.2.0 | ||
| James Park Carrier | 1 | 1 | £0.2.0 | ||
| William Steven Carrier | 2 | 2 | £0.4.0 | ||
| William McClure Carter | 1 | 1 | £0.2.0 | ||
| John Smith Carter | 1 | 1 | £0.2.0 | ||
| 17 Oct 1787 | Thomas Hunter Carrier | 2 | 2 | £0.4.0 | |
| John Muir Carter | 1 | 1 | £0.2.0 | ||
| Thomas Bryce Carter | 1 | 1 | £0.2.0 | ||
| John Dickie Carter | 1 | 1 | £0.2.0 | ||
| Carried Over | 28 | 28 | £2.16.0 |
Transcribe other information
CART TAX
From 5th April 1787 to 5th April 1788 By Robert Aiken Surveyor
[Page] 13
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).