, 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=7){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 |
|---|---|---|---|---|---|
| 22 Sep 1788 | Anstruther Easter | ||||
| John Robertson Sinneor [Senior] | 1 | 1 | £0.2.0 | ||
| John Robertson Junneor [Junior] | 1 | 1 | £0.2.0 | ||
| Thomas Wastwood | 1 | 1 | £0.2.0 | ||
| John Fearnie | 1 | 1 | £0.2.0 | ||
| Thomas Kay | 1 | 1 | £0.2.0 | ||
| William Tenent | 1 | 1 | £0.2.0 | ||
| Henry Byne | 1 | 1 | £0.2.0 | ||
| Robert Taylor | 1 | 1 | £0.2.0 | ||
| Alexander Henderson | 1 | 1 | £0.2.0 | ||
| James Horsburgh | 1 | 1 | £0.2.0 | ||
| Alexander Smith | 1 | 1 | £0.2.0 | ||
| James Mercer | 1 | 1 | £0.2.0 | ||
| 12 | 12 | £1.4.0 |
Transcribe other information
Anstruther Est [Easter] CART TAX. endg [ending] 5 Apl [April] 1789
by [Charles Robb Survr [Surveyor]
Prooff
12 Carts at £0.2.0 Each Is £1.4.0
I Charles Robb Assessor aforesaid do hireby certefy that upon careful Examination
of the foregoing Several Rates and Duties I find they Amount in whole to the Sum of
One pound Four Shillings Sterlling and that upon the Twenty Sixth day of November
I delivered to James Johnston Collector for the Burgh aforesaed an exact Duplicat
of the above Account duly Examined and Compared with the foregoing which Contained
my Oath that Notices were left with the Several Inhabetants 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).