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 |
|---|---|---|---|---|---|
| 1788 | Royal Burgh of Ayr | ||||
| 23 Jun 1788 | Hugh Gibson carter Ayr | 1 | 1 | £0.2.0 | |
| 25 Jun 1788 | Andrew Wyllie Carrier Ayr | 1 | 1 | £0.2.0 | |
| Robert Caldwell Mason Ayr | 1 | 1 | £0.2.0 | ||
| Adam Reid Carrier Ayr | 1 | 1 | £0.2.0 | ||
| David Logan Carter Ayr | 1 | 1 | £0.2.0 | ||
| 26 Jun 1788 | Hugh Logan Carter Ayr | 1 | 1 | £0.2.0 | |
| Thomas Boyd Junr. [Junior] Ayr | 1 | 1 | £0.2.0 | ||
| William Ramsay Carter Ayr | 1 | 1 | £0.2.0 | ||
| John Hunter Carter Ayr | 2 | 2 | £0.4.0 | ||
| David Kerr Senr. [Senior] Ayr | 1 | 1 | £0.2.0 | ||
| Charles McCandlish | 1 | 1 | £0.2.0 | ||
| Robert Adam Ayr | 1 | 1 | £0.2.0 | ||
| Mrs Houston Ayr | 2 | 2 | £0.4.0 | ||
| Thomas Morton Junr. [Junior] | 1 | 1 | £0.2.0 | ||
| David Kerr Junr. [Junior] Ayr | 2 | 2 | £0.4.0 | ||
| John Kerr Junr. [Junior] Ayr | 1 | 1 | £0.2.0 | ||
| Thomas Boyd Senr. [Senior] | 2 | 2 | £0.4.0 | ||
| Robert Millar Ayr | 1 | 1 | £0.2.0 | ||
| William Kerr Junr. [Junior] Ayr | 1 | 1 | £0.2.0 | ||
| Charles Robb Ayr | 1 | 1 | £0.2.0 | ||
| James Park Carrier Ayr | 1 | 1 | £0.2.0 | ||
| William Steven Carrier Ayr | 2 | 2 | £0.4.0 | ||
| 27 Jun 1788 | Thomas Hunter Carrier Ayr | 2 | 2 | £0.4.0 | |
| Carried forward | 29 | 29 | £2.18.0 |
Transcribe other information
CART TAX.
From 5th Aprile 1788 to 5th Aprile 1789 By Robert Aiken Surveyor [Page] 13
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).