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 |
|---|---|---|---|---|---|
| 6 Nov 1789 | Brought Over | 46 | 46 | £4.12.0 | |
| Mathew Petters Carter Perth | 1 | 1 | £0.2.0 | ||
| 47 | 47 | £4.14.0 |
Transcribe other information
[Page] 124
Proof 47 at £0.2.0 £2.14.0
Perth 15th February 1790 I Laurence Buchan Surveyor aforesaid
hereby certify that upon careful Examination of the foregoing Duties [I find]
they amount in Whole to Four pounds fourteen Shillings Strg [Sterling] and [this]
date I delivered to Mr Patrick Miller Collector of the Said duties for the
Toun aforesaid an Exact Duplicate of the Above duly Examined and
Notes Were left with the several Masters for returns
Laurence Buchan Surveyor.
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).