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 |
|---|---|---|---|---|---|
| Brought over | 30 | 30 | £3.0.0 | ||
| 22 Aug 1787 | John Robb | 1 | 1 | £0.2.0 | |
| William Christie | 1 | 1 | £0.2.0 | ||
| Duncan McLaron Burnthouse | 2 | 2 | £0.4.0 | ||
| 23 Aug 1787 | Peter King | 1 | 1 | £0.2.0 | |
| David Dounie | 1 | 1 | £0.2.0 | ||
| Donald Morison | 1 | 1 | £0.2.0 | ||
| John Christie | 1 | 1 | £0.2.0 | ||
| James Clow | 1 | 1 | £0.2.0 | ||
| 24 Aug 1787 | Duncan Clark | 1 | 1 | £0.2.0 | |
| James Cochrane | 1 | 1 | £0.2.0 | ||
| John Brymer | 1 | 1 | £0.2.0 | ||
| George Child | 1 | 1 | £0.2.0 | ||
| 25 Aug 1787 | John Broun | 1 | 1 | £0.2.0 | |
| Edward Aikman | 1 | 1 | £0.2.0 | ||
| William Watson | 1 | 1 | £0.2.0 | ||
| James Johnston | 1 | 1 | £0.2.0 | ||
| Total | 47 | 47 | £4.14.0 |
Transcribe other information
[Page] 132
Stirling Borough CART TAX. Survey Continued
I James Allan Surveyor aforesaid do hereby Certify That upon
carefull Examination of the foregoing Rates & duties, they Amount to Four
pounds fourteen Shillings Ster. [Sterling] & that upon the first Curr. [Current] I delivered to Mr John
McGibbon Collector of said duties for the Borough aforesaid an exact duplicate of
the above Account, which contained my Oath that Intimation was given [to the]
several Inhabitants of the dates aforesaid that they were charged with the Rates
& duties hereby Certified to be due from them
James Allan Surveyor
Alloa 27th, October 1787
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).