, 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=64){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 |
|---|---|---|---|---|---|
| 11th DIVISION | |||||
| Tronegate Northside from the Guard and Northside of Argyle Street, with Virginia, Miller, Queen and Buchanan Streets. | |||||
| 20 Sep 1787 | McCauslane & Austine Seed Merchants | 1 | 1 | £0.2.0 | |
| 21 Sep 1787 | Peter Salmen Carter | 1 | 1 | £0.2.0 | |
| William Laurie Merch. [Merchant] Queen Street | 2 | 2 | £0.4.0 | ||
| 22 Sep 1787 | John Wallace Esqr. Queen Street | 1 | 1 | £0.2.0 | |
| Gilbert Hamilton Merchant Queen Street | 1 | 1 | £0.2.0 | ||
| Thomas Laurie Grocer Argyle Street | 1 | 1 | £0.2.0 | ||
| Robert Ewing Brewer Argyle Street | 2 | 2 | £0.4.0 | ||
| John Morrison Wright Argyle Street | 1 | 1 | £0.2.0 | ||
| 10 | 10 | £1.0.0 | |||
| 12th DIVISION | |||||
| Argyle Street Southside from Jamaica Street to Stockwell with Maxwell & Dunlop Street, St.Enoch & Moodys Wynds | |||||
| 24 Sep 1787 | William Horn Wright | 1 | 1 | £0.2.0 | |
| Thomas Paterson Brewer | 2 | 2 | £0.4.0 | ||
| William Meikle Plaisterer Maxwell Street | 1 | 1 | £0.2.0 | ||
| 25 Sep 1787 | Alexander Wilson Carter | 1 | 1 | £0.2.0 | |
| George Anderson Carter | 1 | 1 | £0.2.0 | ||
| William Pinkerton Brewer | 2 | 2 | £0.4.0 | ||
| John Maxwell Senr. Vintner & Brewer Moodys Wynd | 3 | 3 | £0.6.0 | ||
| 11 | 11 | £1.2.0 | |||
| 13 DIVISION | |||||
| Stockwell both sides | |||||
| 30 Oct 1787 | James Nielson Carter | 2 | 2 | £0.4.0 | |
| 26 Sep 1787 | Robert Mann Wright | 1 | 1 | £0.2.0 | |
| 30 Oct 1787 | James Watson Carter | 1 | 1 | £0.2.0 | |
| Carried forward | 4 | 4 | £0.8.0 |
Transcribe other information
[Page] 64
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).