, Cart tax - Volume 9 - Burghs (see 'More info' for burgh details), E326/7/9&destination=/virtual-volumes/volume-images/volume_data-E326-7-9/REX01666?image_number=113){kind=link}
Volume contents
- 1 - 1789-1790 , Aberdeen
- 5 - 1789-1790 , Annan
- 7 - 1789-1790 , Anstruther
- 11 - 1789-1790 , Arbroath
- 15 - 1789-1790 , Ayr
- 19 - 1789-1790 , Banff
- 21 - 1789-1790 , Brechin
- 25 - 1789-1790 , Campbeltown
- 29 - 1789-1790 , Craill
- 31 - 1789-1790 , Culross
- 33 - 1789-1790 , Cupar
- 35 - 1789-1790 , Dumbarton
- 37 - 1789-1790 , Dumfries
- 41 - 1789-1790 , Dunbar
- 43 - 1789-1790 , Dundee
- 47 - 1789-1790 , Dunfermline
- 51 - 1789-1790 , Edinburgh
- 55 - 1789-1790 , Elgin
- 57 - 1789-1790 , Forfar
- 59 - 1789-1790 , Forres
- 63 - 1789-1790 , Glasgow
- 73 - 1789-1790 , Haddington
- 75 - 1789-1790 , Inveraray
- 77 - 1789-1790 , Bervie
- 79 - 1789-1790 , Innerkithen
- 81 - 1789-1790 , Inverness
- 83 - 1789-1790 , Irvine
- 87 - 1789-1790 , Jedburgh
- 89 - 1789-1790 , Killrennie
- 91 - 1789-1790 , Kinghorn
- 93 - 1789-1790 , Kirkaldie
- 95 - 1789-1790 , Kirkcudbright
- 97 - 1789-1790 , Lanark
- 101 - 1789-1790 , Lauder
- 103 - 1789-1790 , Linlithgow
- 107 - 1789-1790 , Lochmaben
- 109 - 1789-1790 , Montrose
- 113 - 1789-1790 , Nairn
- 115 - 1789-1790 , Newgalloway
- 117 - 1789-1790 , North Berwick
- 119 - 1789-1790 , Peebles
- 123 - 1789-1790 , Perth
- 125 - 1789-1790 , Pittenweem
- 127 - 1789-1790 , Queensferry
- 129 - 1789-1790 , Renfrew
- 131 - 1789-1790 , Rothsay
- 133 - 1789-1790 , Rutherglen
- 137 - 1789-1790 , St Andrews
- 139 - 1789-1790 , Sanquhar
- 141 - 1789-1790 , Selkirk
- 143 - 1789-1790 , Stirling
- 147 - 1789-1790 , Stranraer
| Date | Masters/mistresses names | Actual # | 2 wheel carts (2s) | 3-4 wheel wains/wagons (4s) | Duty |
|---|---|---|---|---|---|
| 1789 | Town of Nairn | ||||
| 16 --1789 | James Falconar Carrier | 1 | 1 | £0.2.0 | |
| John Millar Carrier | 1 | 1 | £0.2.0 | ||
| William Tyre Carrier | 1 | 1 | £0.2.0 | ||
| Robert Fraser Carrier | 1 | 1 | £0.2.0 | ||
| James Tulloch Carrier | 1 | 1 | £0.2.0 | ||
| 5 | 5 | £0.10.0 |
Transcribe other information
[Page] 113
A Survey of the CART TAX. arising in the Town of Nairn
from the 5 April 1789 to the 5 April 1790 By Patrick McDonald Survey [Surveyor]
5 Carts with 2 Wheels @ £0.2.0 each £0.10.0
I Patrick McDonald Surveyor Aforesaid do make Oath that an
exact duplicate was delivered to John Rose Collector in the
Town of Nairn and that the above were served with
requisitions Patrick McDonald Survy [Surveyor]
Sworn befor me at Forres 5 Jany [January] 1790
William Moyes J.P [Justice of the Peace]
Scottish Exchequer (Tax Records), Cart tax - Volume 9 - Burghs (see 'More info' for burgh details), E326/7/9
This volume contains information on the cart tax collected from the burghs of Aberdeen, Arbroath, Annan, Ayr, Anstruther, Banff, Bervie, Brechin, Crail, Culross, Campbeltown, Cupar, Dumbarton, Dunbar, Dunfermline, Dumfries, Dundee, Edinburgh, Elgin, Forres, Forfar, Glasgow, Haddington, Inverkeithing, Inverness, Inverary, Irvine, Jedburgh, Kirkcudbright, Kirkcaldy, Kilrenny, Kinghorn, Lanark, Lauder, Linlithgow, Lochmaben, Montrose, Nairn, New Galloway, North Berwick, Perth, Pittenweem, Peebles, Queensferry, Rothesay, Renfrew, Rutherglen, Sanquhar, Selkirk, St Andrews, Stranraer, and Stirling in 1789-1790.
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).