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 |
|---|---|---|---|---|---|
| 3d DIVISION | |||||
| Colledge Street East side from the Kirk to the Cross with Black Friars Wynd & Old Vennel | |||||
| 30 Aug 1787 | John Miller Callendar Old Vennel | 1 | 1 | £0.2.0 | |
| John Anderson Tanner Old Vennel | 1 | 1 | £0.2.0 | ||
| 31 Aug 1787 | Todd Shortridge & Co [Company] Manufacturer | 2 | 2 | £0.4.0 | |
| Stenhouse McBrayne & Co [Company] Manufacturer | 1 | 1 | £0.2.0 | ||
| 5 | 5 | £0.10.0 | |||
| 4th DIVISION | |||||
| Colledge Street Westside from Rottenraw to Grammer School Wynd, north Burns Wynd & Cannon Street | |||||
| 6 Sep 1787 | Duncan Drummond Carter | 1 | 1 | £0.2.0 | |
| John McCallum Carter | 1 | 1 | £0.2.0 | ||
| James Hill Carter | 1 | 1 | £0.2.0 | ||
| William Fisher Carter | 1 | 1 | £0.2.0 | ||
| William McLuckie Carter | 1 | 1 | £0.2.0 | ||
| 3 Sep 1787 | John Fleming Carter Canon Street | 2 | 2 | £0.4.0 | |
| 7 | 7 | £0.14.0 | |||
| 5th DIVISION. | |||||
| Colledge Street West side from Grammar School Wynd to Cross with Bells Wynd | |||||
| 5 Sep 1787 | Thomas Young Carrier Bells Wynd | 2 | 2 | £0.4.0 | |
| John Rodger of the Callendar Bells Wynd | 1 | 1 | £0.2.0 | ||
| Watson Arthur & Co. [Company] Manufacturer | 1 | 1 | £0.2.0 | ||
| 4 | 4 | £0.8.0 | |||
| 6th DIVISION | |||||
| Gallowgate Northside from Cross to Bridge | |||||
| 6 Sep 1787 | David Robb & Co [Company] Manufacturors | 2 | 2 | £0.4.0 | |
| James Sword Iron Monger | 1 | 1 | £0.2.0 | ||
| 3 | 3 | £0.6.0 |
Transcribe other information
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[page] 60
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).