, Cart tax - Volume 7 - Burghs (see 'More info' for burgh details), E326/7/7&destination=/virtual-volumes/volume-images/volume_data-E326-7-7/REX01666?image_number=107){kind=link}
Volume contents
- 1 - 1788-1789 , Aberdeen
- 5 - 1788-1789 , Annan
- 7 - 1788-1789 , Anstruther
- 11 - 1788-1789 , Arbroath
- 13 - 1788-1789 , Ayr
- 17 - 1788-1789 , Banff
- 19 - 1788-1789 , Brechin
- 21 - 1788-1789 , Burntisland
- 23 - 1788-1789 , Campbeltown
- 25 - 1788-1789 , Crail
- 27 - 1788-1789 , Culross
- 31 - 1788-1789 , Dumbarton
- 33 - 1788-1789 , Dumfries
- 39 - 1788-1789 , Dundee
- 43 - 1788-1789 , Dunfermline
- 45 - 1788-1789 , Dysart
- 47 - 1788-1789 , Edinburgh
- 51 - 1788-1789 , Elgin
- 53 - 1788-1789 , Forfar
- 55 - 1788-1789 , Forres
- 61 - 1788-1789 , Glasgow
- 71 - 1788-1789 , Haddington
- 75 - 1788-1789 , Inverary
- 77 - 1788-1789 , Bervie
- 79 - 1788-1789 , Inverkeithing
- 81 - 1788-1789 , Inverness
- 83 - 1788-1789 , Irvine
- 87 - 1788-1789 , Jedburgh
- 89 - 1788-1789 , Killrenie
- 91 - 1788-1789 , Kinghorn
- 93 - 1788-1789 , Kirkaldie
- 95 - 1788-1789 , Kirkcudbright
- 97 - 1788-1789 , Lanark
- 101 - 1788-1789 , Lauder
- 103 - 1788-1789 , Linlithgow
- 107 - 1788-1789 , Montrose
- 109 - 1788-1789 , Nairn
- 111 - 1788-1789 , North Berwick
- 113 - 1788-1789 , Peebles
- 115 - 1788-1789 , Perth
- 119 - 1788-1789 , Pittenweem
- 121 - 1788-1789 , Queensferry
- 125 - 1788-1789 , Renfrew
- 129 - 1788-1789 , Rothsay
- 135 - 1788-1789 , St Andrews
- 137 - 1788-1789 , Sanquhar
- 139 - 1788-1789 , Selkrik
- 141 - 1788-1789 , Stirling
| Date | Masters/mistresses names | Actual # | 2 wheel carts (2s) | 3-4 wheel wains/wagons (4s) | Duty |
|---|---|---|---|---|---|
| 7 [Jul] 1788 | John Edward | 1 | 1 | £0.2.0 | |
| James Murray | 1 | 1 | £0.2.0 | ||
| James Donaldson Jun. [Junior] | 1 | 1 | £0.2.0 | ||
| William Heard | 1 | 1 | £0.2.0 | ||
| Robert Heard | 1 | 1 | £0.2.0 | ||
| John Heard | 1 | 1 | £0.2.0 | ||
| John Will | 1 | 1 | £0.2.0 | ||
| David Forfar | 1 | 1 | £0.2.0 | ||
| James Mathew | 1 | 1 | £0.2.0 | ||
| David Craw | 1 | 1 | £0.2.0 | ||
| William Gibson | 1 | 1 | £0.2.0 | ||
| John Ferrier | 1 | 1 | £0.2.0 | ||
| William Ferrier | 1 | 1 | £0.2.0 | ||
| David Ferrier | 1 | 1 | £0.2.0 | ||
| Henry Reid | 1 | 1 | £0.2.0 | ||
| Robert Douglas | 1 | 1 | £0.2.0 | ||
| John Douglas | 1 | 1 | £0.2.0 | ||
| William Ferrier | 1 | 1 | £0.2.0 | ||
| James Dempster | 1 | 1 | £0.2.0 | ||
| John Lowie | 1 | 1 | £0.2.0 | ||
| 20 | 20 | £2.0.0 |
Transcribe other information
[Page] 107
Montrose CART TAX. for the year ending
5 April 1789 by Daniel Ross Survr [Surveyor]
I Daniel Ross Surveyor aforesaid, do hereby certify
that upon careful examination I find the foregoing duties
amount to the Sum of Two pounds Stg. [Sterling] and
that upon the 18 day of Novemr [November] 1788
I delivd [delivered] to Robert Napier Collr [Collector] for the burgh aforesaid
an exact duplicate of this acct [account] which confirmed my
oath that the preceding inhts [inhabitants] were duly Served wt [with]
requisitions of the date foresaid, and that they were
charged according to their Several returns to me, & to the
best information I could procure-
Daniel Ross
Surveyor
Scottish Exchequer (Tax Records), Cart tax - Volume 7 - Burghs (see 'More info' for burgh details), E326/7/7
This volume contains information on the cart tax collected from the burghs of Aberdeen, Arbroath, Annan, Ayr, Anstruther, Banff, Bervie, Brechin, Burntisland, Crail, Culross, Campbeltown, Dumbarton, Dunfermline, Dysart, Dumfries, 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, and Stirling in 1788-1789.
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).