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 |
|---|---|---|---|---|---|
| 4 Sep 1788 | William Christie | 1 | 1 | £0.2.0 | |
| David Scott | 1 | 1 | £0.2.0 | ||
| Walter Wisharts | 1 | 1 | £0.2.0 | ||
| John Spence | 1 | 1 | £0.2.0 | ||
| Andrew Gowans | 1 | 1 | £0.2.0 | ||
| Robert Butcharts | 1 | 1 | £0.2.0 | ||
| Capt [Captain] Robert Wilkie | 1 | 1 | £0.2.0 | ||
| William Raith | 1 | 1 | £0.2.0 | ||
| James Davidson | 1 | 1 | £0.2.0 | ||
| John Telford | 1 | 1 | £0.2.0 | ||
| James Anderson | 1 | 1 | £0.2.0 | ||
| David Christie | 1 | 1 | £0.2.0 | ||
| Peter & John Leslie | 1 | 1 | £0.2.0 | ||
| James Philip | 1 | 1 | £0.2.0 | ||
| David Hanton | 1 | 1 | £0.2.0 | ||
| John Wilson | 1 | 1 | £0.2.0 | ||
| David Ferrier | 1 | 1 | £0.2.0 | ||
| William Hutcheon | 1 | 1 | £0.2.0 | ||
| John Johnstone | 1 | 1 | £0.2.0 | ||
| John Raitt | 1 | 1 | £0.2.0 | ||
| John Jamieson | 1 | 1 | £0.2.0 | ||
| John Littlejohn | 1 | 1 | £0.2.0 | ||
| Alexander Mill | 1 | 1 | £0.2.0 | ||
| Andrew Irvine | 1 | 1 | £0.2.0 | ||
| James Laurence | 1 | 1 | £0.2.0 | ||
| John Dorrat | 1 | 1 | £0.2.0 | ||
| Thomas Weir | 1 | 1 | £0.2.0 | ||
| William Simpson | 1 | 1 | £0.2.0 | ||
| Alexander Livie | 1 | 1 | £0.2.0 | ||
| William Peter | 1 | 1 | £0.2.0 | ||
| John Peter | 1 | 1 | £0.2.0 | ||
| James Mill | 1 | 1 | £0.2.0 | ||
| 32 | 32 | £3.4.0 |
Transcribe other information
[Page] 11
Arbroath CART TAX. for the year
ending 5 April 1789 be Daniel Ross Surv [Surveyor]
I Daniel Rofs Surveyor aforesaid do hereby certify that upon
careful examination I find the foregoing duties amount
to the sum of Three pounds four shillings Stg [Sterling] and that upon
the -- day of -- 1789 I delvd [delivered] to John Colvill Coll [Collector] for that
Burgh aforesaid, an exact duplicate of this Accot [Account] which contd [contained]
my oath that the preceding inhts [inhabitants] were duly Served with requisitions
[of] the date fores [foresaid] that they were charged according their Sevl [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).