, 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=14){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 |
|---|---|---|---|---|---|
| 1788 | Royal Burgh of Ayr Brot. [Brought] Forward | 29 | 29 | £2.18.0 | |
| 27 Jun 1788 | William McClure Carter Ayr | 1 | 1 | £0.2.0 | |
| John Muir Carter Ayr | 1 | 1 | £0.2.0 | ||
| Thomas Bryce Carter Ayr | 1 | 1 | £0.2.0 | ||
| John Dickie Carter Ayr | 1 | 1 | £0.2.0 | ||
| Robert Moore Carter Ayr | 1 | 1 | £0.2.0 | ||
| 28 Jun 1788 | Robert McMillan Carter Ayr | 1 | 1 | £0.2.0 | |
| 30 Jun 1788 | John McColm in Clochranhill | 1 | 1 | £0.2.0 | |
| Thomas Blair in Slaphouse | 1 | 1 | £0.2.0 | ||
| James Tom in Loanhouse | 3 | 3 | £0.6.0 | ||
| James Mitchell in Sandy foord | 2 | 2 | £0.4.0 | ||
| John Symington in Gateside | 2 | 2 | £0.4.0 | ||
| Gilbert Eccles in Masonhill | 3 | 3 | £0.6.0 | ||
| Total | 47 | 47 | £4.14.0 |
Transcribe other information
[Page] 14
Proof
47 Carts @ 2/- [£0.2.0] each is £4.14.0
I Robert Aiken Surveyor aforesaid Do hereby Certify That upon
careful Examination of the foregoing Rates and Duties I find they amount in
whole to Four pounds fourteen shilling Sterling, And that upon the
seventeenth day of December Currt. [Current] I delivered to James Johnstone Collector of said Duties
for said Burgh an exact Duplicate of, and duly examined & compared with
the foregoing Account which contained my Oath That notifications were delivered
or left of the dates foresaid, And that Rates charged in said Account were
just and true to the best of my skill and knowledge, and to the best of my belief
no person liable to be charged was ommitted.
Rob Aiken 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).