, 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=55){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 |
|---|---|---|---|---|---|
| 20 Sep 1787 | Town of Forres | ||||
| William Bremner | 2 | 2 | £0.4.0 | ||
| George Gowans | 1 | 1 | £0.2.0 | ||
| James Urquhart | 1 | 1 | £0.2.0 | ||
| James Sinclair | 1 | 1 | £0.2.0 | ||
| James Henry | 1 | 1 | £0.2.0 | ||
| William Hay | 1 | 1 | £0.2.0 | ||
| James Watson | 2 | 2 | £0.4.0 | ||
| James Munrone | 1 | 1 | £0.2.0 | ||
| David Wood | 1 | 1 | £0.2.0 | ||
| Alexander Austie | 2 | 2 | £0.4.0 | ||
| James Fraser | 1 | 1 | £0.2.0 | ||
| Roderick MacLeod | 1 | 1 | £0.2.0 | ||
| John Clunas | 2 | 2 | £0.4.0 | ||
| James Calder | 2 | 2 | £0.4.0 | ||
| Alexander Henrey | 1 | 1 | £0.2.0 | ||
| William MacLean | 2 | 2 | £0.4.0 | ||
| William Raff | 1 | 1 | £0.2.0 | ||
| James Donaldson | 1 | 1 | £0.2.0 | ||
| George Petrei | 1 | 1 | £0.2.0 | ||
| John Alvies | 1 | 1 | £0.2.0 | ||
| John Christie | 1 | 1 | £0.2.0 | ||
| Alexander Mitchell | 2 | 2 | £0.4.0 | ||
| James Simpson | 1 | 1 | £0.2.0 | ||
| Alexander Carmichall | 1 | 1 | £0.2.0 | ||
| 31 | 31 | £3.2.0 |
Transcribe other information
[Page] 55
Survey of the CART TAX. arisin within the Town
of Forres from the 5th of April 1787 to the 5th April 1788 by Patrick McDonald
Prooff
31 Carts @ £0.2.0 Each per Ann: [Annum] for a Year is £3.2.0
I Patrick McDonald Surveyor aforesaid do hereby certify that upon carefull
examination of the foregoing Severall Rates and duties on Female Servt. [Servants] I
find they amount in whole to the Sum of £3.2.0 Sterling and that upon the
eight day of November 1787 I delivered to Humphrey Grant Collector of
the Said duties for the Town of Forres aforesaid, an exact duplicate of the
above Accot. [Account] duly examined and compared which contained my oath that the forego
ing inhabitants were duly Served with requesitions of the dates aforesaid and
that the assessments are made up from the lists and answers now in my
possession. Patrick McDonald Surveyor
Sworn before me at Forres 15th Decr. [December] 1787
Alexander Grant J.P. [Justice of the Peace]
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).