, Cart tax - Volume 5 - Burghs (see 'More info' for burgh details), E326/7/5&destination=/virtual-volumes/volume-images/volume_data-E326-7-5/REX01666?image_number=19){kind=link}
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 |
|---|---|---|---|---|---|
| 4 Oct 1787 | Alexander Hood | 1 | 1 | £0.2.0 | |
| John Low | 1 | 1 | £0.2.0 | ||
| John Duncan | 1 | 1 | £0.2.0 | ||
| Alexander Johnsone | 1 | 1 | £0.2.0 | ||
| David Millar | 1 | 1 | £0.2.0 | ||
| John Mitchell | 1 | 1 | £0.2.0 | ||
| John Graig | 1 | 1 | £0.2.0 | ||
| John Burn | 1 | 1 | £0.2.0 | ||
| William Fotheringhame | 1 | 1 | £0.2.0 | ||
| James Proctor Meakile Mill | 1 | 1 | £0.2.0 | ||
| James Smith | 1 | 1 | £0.2.0 | ||
| Thomas Chrichton | 1 | 1 | £0.2.0 | ||
| Mr. John Gray | 1 | 1 | £0.2.0 | ||
| Mr. John Smith | 1 | 1 | £0.2.0 | ||
| William Kay | 1 | 1 | £0.2.0 | ||
| Dr. [Doctor] Henry William Tytler | 1 | 1 | £0.2.0 | ||
| Mr. John Moodier | 1 | 1 | £0.2.0 | ||
| James Smith upper Tenments | 1 | 1 | £0.2.0 | ||
| 18 | 18 | £1.16.0 |
Transcribe other information
[page] 19
A Survey of the Duties on two Wheeled Carts arisen in the Burgh of Brechine for one Year
from the 5th April 1787 to the 5th April 1788 by Daniel Ross Surveyor
I Daniel Ross Surveyor aforesaid do hereby Certify that upon Carefull
Examination of the foregoing Duties they amount to one pound Sixteen
Shilling Sterling and I do make oath that Nottices were left with the
Several Persons before Named or at there Dwelling Houses of the
respective dates aforeSaid requiring them to give in a list of the Carts
retained or employed by them from the 5th of April 1787 to the 5th of April
1788 and that the foregoing Survey is made out from each of these
Acknowledgements that they keep a Cart for the purpose of hyring
At Dundee the 7th day of Oct. [October] 1787
Daniel Ross Surveyor
Sworn before John Guild Baillie
Alexander Vallentyne Collr. [Collector]
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).