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 |
|---|---|---|---|---|---|
| 13 Nov 1788 | Burgh Aberdeen Brot [Brought] over | 35 | 35 | £3.10.0 | |
| Widow Wallace Robslay | 1 | 1 | £0.2.0 | ||
| Thomas Knowles Robslay | 2 | 2 | £0.4.0 | ||
| James Sangster Womanhill | 1 | 1 | £0.2.0 | ||
| Peter Steven Robslaw | 1 | 1 | £0.2.0 | ||
| George Steven Robslaw | 1 | 1 | £0.2.0 | ||
| John Steven Robslaw | 1 | 1 | £0.2.0 | ||
| James Sherriffs Robslaw | 1 | 1 | £0.2.0 | ||
| Even Qr [Quarter] | William Tillerey Gallowgathead | 1 | 1 | £0.2.0 | |
| Charles Cruickshank Coal driver | 1 | 1 | £0.2.0 | ||
| Alexander Greig North Street | 1 | 1 | £0.2.0 | ||
| William Collie North Street | 1 | 1 | £0.2.0 | ||
| George Collie North Street | 1 | 1 | £0.2.0 | ||
| David Fiddes North Street | 1 | 1 | £0.2.0 | ||
| John Taylor North Street | 1 | 1 | £0.2.0 | ||
| Alexander Mitchel junr [junior] North Street | 1 | 1 | £0.2.0 | ||
| Andrew Aiken North Street | 1 | 1 | £0.2.0 | ||
| William Christie Gallowgatehead | 1 | 1 | £0.2.0 | ||
| Strachan Imray and Company | 1 | 1 | £0.2.0 | ||
| John Webster Brewer | 1 | 1 | £0.2.0 | ||
| Thomas Sim Brewer | 1 | 1 | £0.2.0 | ||
| Fittdee Qr [Quarter] | William Ironside Coal driver | 1 | 1 | £0.2.0 | |
| James Mill Coal driver | 1 | 1 | £0.2.0 | ||
| George Sangster Coal driver | 1 | 1 | £0.2.0 | ||
| Alexander Philp Coal driver | 1 | 1 | £0.2.0 | ||
| Thomas Gib Coal driver | 1 | 1 | £0.2.0 | ||
| William Halket Coal driver | 1 | 1 | £0.2.0 | ||
| William Rait Coal driver | 1 | 1 | £0.2.0 | ||
| Green Qr [Quarter] | Gordons mill Coy [Company] | 2 | 2 | £0.4.0 | |
| John Roy | 1 | 1 | £0.2.0 | ||
| John Joss | 1 | 1 | £0.2.0 | ||
| John Main | 1 | 1 | £0.2.0 | ||
| Alexander Main | 1 | 1 | £0.2.0 | ||
| William Paul | 1 | 1 | £0.2.0 | ||
| Carried over | 70 | 70 | £7.0.0 |
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).