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 |
|---|---|---|---|---|---|
| 29 Sep 1789 | Craill | ||||
| Thomas Lyell | 1 | 1 | £0.2.0 | ||
| David Russell | 1 | 1 | £0.2.0 | ||
| David Feleniston | 1 | 1 | £0.2.0 | ||
| Alaxander Henderson | 1 | 1 | £0.2.0 | ||
| William Peattie | 1 | 1 | £0.2.0 | ||
| David Peattie | 1 | 1 | £0.2.0 | ||
| David Kay | 1 | 1 | £0.2.0 | ||
| James Henderson | 1 | 1 | £0.2.0 | ||
| George Brown | 1 | 1 | £0.2.0 | ||
| Thomas Morres | 1 | 1 | £0.2.0 | ||
| James Brown | 1 | 1 | £0.2.0 | ||
| David Mitchell | 1 | 1 | £0.2.0 | ||
| Philip Brown | 1 | 1 | £0.2.0 | ||
| Robert Hervie | 1 | 1 | £0.2.0 | ||
| Thomas Peattie | 1 | 1 | £0.2.0 | ||
| James Band | 1 | 1 | £0.2.0 | ||
| James Scott | 1 | 1 | £0.2.0 | ||
| David Bruce | 1 | 1 | £0.2.0 | ||
| 18 | 18 | £1.16.0 | |||
| Prooff | |||||
| 18 Carts at £0.2.0 Each Is £1.16.0 |
Transcribe other information
Crail B [Burgh] CART TAX endg [ending] 5 April 1789
by Charles Robb Sur [Surveyor]
I Charles Robb Assessor aforesaed do hereby certefy that upon careful Examination of the
foregoing Several Rates and Duties I find they Amount in whole to the sum of One Pound
Sixteen Shillings Sterlling and that upon the Twenty Eight day of November I delivered to David
Gilless Collector for the Burgh aforesaed an Exact Duplecat of the above Account duly
Examened and Compared with the foregoing which contaened My Oath that Notices were left
with the Several Inhabitants or at their Dwelling houses of the dates Annexed to their
respective Names that they 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).