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 |
|---|---|---|---|---|---|
| 3rd Division | |||||
| 24 Jul 1788 | Colledge Street East side from the Colledge Kirk, to the Cross with Black Friar Wynd and Old Vennel | ||||
| John Miller Merchant | 1 | 1 | £0.2.0 | ||
| John Anderson Tanner | 1 | 1 | £0.2.0 | ||
| Stenhouse McBrayne & Co [Company] Merchants | 1 | 1 | £0.2.0 | ||
| 3 | 3 | £0.6.0 | |||
| 4th Division | |||||
| Colledge Street West side from Rottenraw, to Grammar School Wynd, with that wynd, Burns Wynd & Cannon Street | |||||
| Duncan Drummond Carter | 1 | 1 | £0.2.0 | ||
| John McCallum Carter | 1 | 1 | £0.2.0 | ||
| James Hill Carter | 1 | 1 | £0.2.0 | ||
| John Hamilton Carter | 1 | 1 | £0.2.0 | ||
| William McLuckie Carter | 1 | 1 | £0.2.0 | ||
| John Fleming Carter | 1 | 1 | £0.2.0 | ||
| 6 | 6 | £0.12.0 | |||
| 5th Division | |||||
| 25 Jul 1788 | Colledge Street West side from Grammar School Wynd to Cross, with Bells Wynd | ||||
| Hugh McDougall Carter | 1 | 1 | £0.2.0 | ||
| Thomas Young Carrier | 1 | 1 | £0.2.0 | ||
| John Rodger Callender | 1 | 1 | £0.2.0 | ||
| 3 | 3 | £0.6.0 | |||
| 6th Division | |||||
| 6 Aug 1788 | Gallowgate North side from Cross to Bridge | ||||
| David Robb & Co. [Company] Printers | 2 | 2 | £0.4.0 | ||
| John Findlay Jun. [Junior] | 1 | 1 | £0.2.0 | ||
| 3 | 3 | £0.6.0 |
Transcribe other information
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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).