, 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=135){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 |
|---|---|---|---|---|---|
| 8 [Aug] 1789 | St Andrews | ||||
| Thomas Kay | 2 | 2 | £0.4.0 | ||
| Robert Fraill | 1 | 1 | £0.2.0 | ||
| John Ramsay | 1 | 1 | £0.2.0 | ||
| Mrs. Kilty | 1 | 1 | £0.2.0 | ||
| Philip Horsburgh | 1 | 1 | £0.2.0 | ||
| Robert Young | 1 | 1 | £0.2.0 | ||
| Thomas Carmichall | 1 | 1 | £0.2.0 | ||
| Robert Anderson | 1 | 1 | £0.2.0 | ||
| John Wann | 1 | 1 | £0.2.0 | ||
| John Cupar | 1 | 1 | £0.2.0 | ||
| Thomas Jarves | 1 | 1 | £0.2.0 | ||
| Andrew Kinggo | 2 | 2 | £0.4.0 | ||
| Thomas Ferefull | 1 | 1 | £0.2.0 | ||
| John Ballingall | 1 | 1 | £0.2.0 | ||
| Andrew Anderson | 1 | 1 | £0.2.0 | ||
| James Anderson | 1 | 1 | £0.2.0 | ||
| James Kirk | 1 | 1 | £0.2.0 | ||
| William Donaldson | 1 | 1 | £0.2.0 | ||
| Alexander Lother | 1 | 1 | £0.2.0 | ||
| Andrew Gray | 1 | 1 | £0.2.0 | ||
| John Pattrick | 2 | 2 | £0.4.0 | ||
| David Melldrum | 1 | 1 | £0.2.0 | ||
| James Rodger | 1 | 1 | £0.2.0 | ||
| Alexander Simpson | 1 | 1 | £0.2.0 | ||
| James Traell | 1 | 1 | £0.2.0 | ||
| Andrew Goofellow | 1 | 1 | £0.2.0 | ||
| Andrew Todie | 1 | 1 | £0.2.0 | ||
| 31 | 31 | £3.2.0 |
Transcribe other information
Page 135
St Andrews CART TAX. end [ending] 5th April 1789
By Charles Robertson
Prooff 31 carts at £0.2.0 each is £3.2.0
I Charles Robb Assessor aforesaed do hireby certify that upon careful examination of the
foregoing Dates & Duties, I find the Amount in whole to be the Sum of Three pounds Two
Shillings Sterlling and that upon the Twenty fifthday of November I delivered to Andrew
Gullen Collector for the Burgh aforesaed an exact Duplecat of the above Account
duly Examened and Compered with the foregoing which Contaened my Oath that Notices
were left the Several Inhabetants on at their Dwelling houses of the dates
Annexed to their respective Names that there were to be Charged with the Sums
hereby certefied to be due from them.
Charles Robb Assessor
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).