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 |
|---|---|---|---|---|---|
| 26 Aug 1787 | Cupar | ||||
| Robert Hederweek | 1 | £0.2.0 | |||
| John Donaldson | 1 | £0.2.0 | |||
| David Sibbald | 1 | £0.2.0 | |||
| George Traell | 1 | £0.2.0 | |||
| John Brodie | 1 | £0.2.0 | |||
| David Hean | 1 | £0.2.0 | |||
| Andrew Walltoun | 1 | £0.2.0 | |||
| John Kirnigie | 1 | £0.2.0 | |||
| John Coutt | 1 | £0.2.0 | |||
| William Ritchie | 1 | £0.2.0 | |||
| John Bousie | 1 | £0.2.0 | |||
| Widow Russell | 1 | £0.2.0 | |||
| David Mathow | 1 | £0.2.0 | |||
| Thomas Mellvell | 1 | £0.2.0 | |||
| John Fearnie | 1 | £0.2.0 | |||
| David Kirnigie | 1 | £0.2.0 | |||
| Samall Sunton | 1 | £0.2.0 | |||
| James Duncan | 1 | £0.2.0 | |||
| John Loremore | 1 | £0.2.0 | |||
| Alexander Gold | 1 | £0.2.0 | |||
| William Paterson | 1 | £0.2.0 | |||
| John Ingles | 1 | £0.2.0 | |||
| Charles Whyte | 1 | £0.2.0 | |||
| David Walltoun | 1 | £0.2.0 | |||
| George Hird | 1 | £0.2.0 | |||
| Robert Bell | 1 | £0.2.0 | |||
| Thomas Strachon | 1 | £0.2.0 | |||
| Thomas Brown | 1 | £0.2.0 | |||
| Robert Roger | 1 | £0.2.0 | |||
| Thomas Wilison | 1 | £0.2.0 | |||
| 30 | £3.0.0 |
Transcribe other information
[Page] 29
Prooff 30 Carts at £0.2.0 is £3.0.0
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 Three pounds
Sterlling and that upon the Fifteenth day of November I delivered to James Carstairs 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 Assessor
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).