, 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=67){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 |
|---|---|---|---|---|---|
| 13th Div: [Division] Brought forward & Continued | 28 | 28 | £2.16.0 | ||
| 22 Sep 1788 | William Parlane Carter | 2 | 2 | £0.4.0 | |
| Walter Allison Carter | 1 | 1 | £0.2.0 | ||
| George Allison Carter | 1 | 1 | £0.2.0 | ||
| John Paterson Carter | 1 | 1 | £0.2.0 | ||
| Robert Fleming Carter | 1 | 1 | £0.2.0 | ||
| Daniel Graham Carter | 1 | 1 | £0.2.0 | ||
| 29 Aug 1788 | Dugald McGregor Carter | 1 | 1 | £0.2.0 | |
| 36 | 36 | £3.12.0 | |||
| 14th Division | |||||
| 14 Nov 1788 | Trongate Southside from Stockwell to King Street with Old, New & Back Wynds - | ||||
| John Fleming Carter | 1 | 1 | £0.2.0 | ||
| William Pollock Carter | 1 | 1 | £0.2.0 | ||
| David Drummond Carter | 1 | 1 | £0.2.0 | ||
| Robert Wilson Carter | 1 | 1 | £0.2.0 | ||
| 20 Sep 1788 | Ingles Smith & Co. [Company] Merchants | 1 | 1 | £0.2.0 | |
| 11 Nov 1788 | Robert Smith Carter | 1 | 1 | £0.2.0 | |
| James Gardner Carrier | 1 | 1 | £0.2.0 | ||
| 7 | 7 | £0.14.0 | |||
| 15th Division | |||||
| 5 Sep 1788 | Trongate South side from Salt Market to King Street with King Street & Princes Street - | ||||
| Thomas Lang Butcher | 1 | 1 | £0.2.0 | ||
| 16th Division | |||||
| Saltmarket West side, from head to foot | nill | nill | |||
| 17th Division | |||||
| 22 Sep 1788 | Saltmarket East side from head to foot | ||||
| James Maxwell Carter | 2 | 2 | £0.4.0 | ||
| William Napier Carter | 4 | 4 | £0.8.0 | ||
| 10 Sep 1788 | Ephraim Gardner Tanner | 1 | 1 | £0.2.0 | |
| 7 | 7 | £0.14.0 |
Transcribe other information
[page] 67
7
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).