, 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=48){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 |
|---|---|---|---|---|---|
| Brought Over | 57 | 57 | £5.14.0 | ||
| James Gordon Brewer | 1 | 1 | £0.2.0 | ||
| James Fisher Stabler | 1 | 1 | £0.2.0 | ||
| Robert Espling Brewer | 1 | 1 | £0.2.0 | ||
| Patrick Murison Brewer | 1 | 1 | £0.2.0 | ||
| Mrs Hotchkiss Brewer | 2 | 2 | £0.4.0 | ||
| 11 Jul 1787 | Mr Lauder Surgeon Princes Street | 2 | 2 | £0.4.0 | |
| Mr Joseph Williamson | 2 | 2 | £0.4.0 | ||
| Mr John Learmonth | 1 | 1 | £0.2.0 | ||
| 12 Jul 1787 | Major General Lesslie St Andrews Square | 1 | 1 | £0.2.0 | |
| Mr Walter Hunter of Polmood | 2 | 2 | £0.4.0 | ||
| Lord Dalhousie | 1 | 1 | £0.2.0 | ||
| Mr Robert Brown Queens Street | 2 | 2 | £0.4.0 | ||
| 13 Jul 1787 | Mr Henry Morris George Street | 1 | 1 | £0.2.0 | |
| 8 Aug 1787 | James Brown Baker Fredrick Street | 2 | 2 | £0.4.0 | |
| 12 Jul 1787 | Dow. [Dowager] Lady Hopetoun St Andrews Square | 1 | 1 | £0.2.0 | |
| 5 Jul 1787 | Lord Henderland Browns Square | 1 | 1 | £0.2.0 | |
| Total | 79 | 79 | £7.18.0 | ||
| Proof 79 Two Wheel Carts at £0.2.0 Each | £7.18.0 |
Transcribe other information
[Page] 48
City of Edinr. [Edinburgh] from 1787 To 1788
I Robert Maughan Assistant Surveyor Aforesaid do hereby Cer[tify.]
that upon carefull examination of the Foregoing Rates & Dut[ies]
I find they Amount in the Whole To Seven Pounds Eighteen Sh[illings]
Sterling & that upon the Eleventh Day of December Seventeen
Hundred & Eighty Seven I delivered to Mr George McQueen Coll[Collector]
of the said Duties for the City of Edinburgh an exact Duplicate of [the]
Foregoing Accompt Duly examined and compared which con[tained]
my oath that Notices were left with the several Inhabitan[ts]
or at their Dwelling Houses of the Dates annexed to their[ several]
Names. Robert Maughan Assistant Surveyor
S.G. [Surveyor General]
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).