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 |
|---|---|---|---|---|---|
| -- Dec 1788 | Andrew Fraser | 1 | 1 | £0.2.0 | |
| Simon Tolmie | 2 | 2 | £0.4.0 | ||
| James Dallas | 3 | 1 | £0.2.0 | ||
| John Ross | 4 | 2 | £0.4.0 | ||
| Alexander Gollan | 5 | 1 | £0.2.0 | ||
| Alexander Grant | 6 | 2 | £0.4.0 | ||
| John Urquhart | 7 | 2 | £0.4.0 | ||
| William McIntosh Alias Gow | 8 | 1 | £0.2.0 | ||
| Donald Shaw | 9 | 1 | £0.2.0 | ||
| Frances Shaw | 10 | 3 | £0.6.0 | ||
| Kenneth Simson | 11 | 2 | £0.4.0 | ||
| James Simson | 12 | 1 | £0.2.0 | ||
| Donald McFarquhar | 13 | 1 | £0.2.0 | ||
| Robert Tayler | 14 | 1 | £0.2.0 | ||
| William Ritchie | 15 | 1 | £0.2.0 | ||
| John Hay | 16 | 1 | £0.2.0 | ||
| Robert Shaw Senr [Senior] | 17 | 2 | £0.4.0 | ||
| William Sligo | 18 | 2 | £0.4.0 | ||
| Donald Sligo | 19 | 2 | £0.4.0 | ||
| Donald McKenzie | 20 | 2 | £0.4.0 | ||
| David Watson | 21 | 1 | £0.2.0 | ||
| John Cameron | 22 | 2 | £0.4.0 | ||
| Thomas Fraser | 23 | 2 | £0.4.0 | ||
| Kenneth Camron | 24 | 2 | £0.4.0 | ||
| Robert Shaw Junior | 25 | 2 | £0.4.0 | ||
| John Fraser | 26 | 1 | £0.2.0 | ||
| David Shaw Junr. [Junior] | 27 | 2 | £0.4.0 | ||
| Duncan Calder | 28 | 1 | £0.2.0 | ||
| Alexander Simson Alias Mchustan | 29 | 1 | £0.2.0 | ||
| William Mckenzie Alias Buie | 30 | 1 | £0.2.0 | ||
| Hugh Chisholm | 31 | 1 | £0.2.0 | ||
| John Chisholm | 32 | 1 | £0.2.0 | ||
| John McLennon | 33 | 1 | £0.2.0 | ||
| William Munro | 34 | 2 | £0.4.0 | ||
| William Grant | 35 | 1 | £0.2.0 | ||
| David Dinoon | 36 | 1 | £0.2.0 | ||
| David Shaw Senr [Senior] | 37 | 2 | £0.4.0 | ||
| John Munro | 38 | 2 | £0.4.0 | ||
| Thomas McKenzie | 39 | 2 | £0.4.0 | ||
| John McKenzie | 40 | 2 | £0.4.0 | ||
| David Duncan | 41 | 2 | £0.4.0 | ||
| John Young | 42 | 2 | £0.4.0 | ||
| Hector McKenzie | 43 | 2 | £0.4.0 | ||
| Donald McKerr | 44 | 1 | £0.2.0 | ||
| Totall | 44 | 68 | £6.16.0 |
Transcribe other information
[Page] 81
A Survey of the CART TAX. . within the Town of Invss [Inverness]
from the 5th April 1788 to the 5th April 1789 by John Rose Surv [Surveyor]
I John Rose Surveyor aforesaid do hereby Certify that an Exact Duplicate of the
Above Account was delivered to Mr Thomas Munro Collector of the said Duties
and the same is Accordingly Attested by John Rose Surv [Surveyor] of Taxes
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).