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 |
|---|---|---|---|---|---|
| 5 Sep 1787 | Brought over | 31 | 31 | £3.2.0 | |
| Robert Neilson Dumfries | 1 | 1 | £0.2.0 | ||
| John Clingan Dumfries | 1 | 1 | £0.2.0 | ||
| John McLauchlan Dumfries | 1 | 1 | £0.2.0 | ||
| Charles Hogg Dumfries | 1 | 1 | £0.2.0 | ||
| John Wilson Dumfries | 1 | 1 | £0.2.0 | ||
| Archibald Pagan Junr. [Junior] Dumfries | 1 | 1 | £0.2.0 | ||
| John Jeardon Dumfries | 1 | 1 | £0.2.0 | ||
| James Wright Junr. [Junior] Dumfries | 1 | 1 | £0.2.0 | ||
| William Heron Dumfries | 1 | 1 | £0.2.0 | ||
| William Currie Dumfries | 1 | 1 | £0.2.0 | ||
| Thomas Bruce Dumfries | 1 | 1 | £0.2.0 | ||
| William Burges Dumfries | 1 | 1 | £0.2.0 | ||
| George Walker Dumfries | 1 | 1 | £0.2.0 | ||
| David Greirson Dumfries | 1 | 1 | £0.2.0 | ||
| William Hanaing Brick layer Dumfries | 1 | 1 | £0.2.0 | ||
| Robert Dickson Muirland Dumfries | 2 | 2 | £0.4.0 | ||
| David McKie lochside Dumfries | 1 | 1 | £0.2.0 | ||
| James Broun Bleachfeild Dumfries | 2 | 2 | £0.4.0 | ||
| David Wright Dumfries | 2 | 2 | £0.4.0 | ||
| John Grier in Common Dumfries | 2 | 2 | £0.4.0 | ||
| John Rain Rashgill Dumfries | 1 | 1 | £0.2.0 | ||
| John Austin in Common Dumfries | 1 | 1 | £0.2.0 | ||
| John Kirkpatrick Rashgill Dumfries | 2 | 2 | £0.4.0 | ||
| William Hannah Frankfeild Dumfries | 2 | 2 | £0.4.0 | ||
| Nathanil Johnston Loganbarns Dumfries | 2 | 2 | £0.4.0 | ||
| 63 | 63 | £6.6.0 |
Transcribe other information
[Page] 34
Survey of the Cart Tax Continued
Proof 63 Carts at £0.2.0 Each is £6.6.0
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).