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 |
|---|---|---|---|---|---|
| 4 Sep 1789 | Royal Burgh of Rutherglen | ||||
| George White Esqr. of Bankhead | 1 | 1 | £0.2.0 | ||
| Major John Spence | 10 | 10 | £1.0.0 | ||
| John Cumming & Compy. [Company] | 1 | 1 | £0.2.0 | ||
| Andrew Harvie of Newhouse | 1 | 1 | £0.2.0 | ||
| John Wilson Rutherglen | 1 | 1 | £0.2.0 | ||
| John Blair | 2 | 2 | £0.4.0 | ||
| John McCallaster | 1 | 1 | £0.2.0 | ||
| John Kerr | 1 | 1 | £0.2.0 | ||
| Walter White | 1 | 1 | £0.2.0 | ||
| James Walker | 1 | 1 | £0.2.0 | ||
| Alexander Murdoch | 1 | 1 | £0.2.0 | ||
| John Spence | 1 | 1 | £0.2.0 | ||
| James White | 1 | 1 | £0.2.0 | ||
| Gavin Pettegrew | 1 | 1 | £0.2.0 | ||
| James Lawson | 1 | 1 | £0.2.0 | ||
| Thomas Walker | 2 | 2 | £0.4.0 | ||
| George Muir | 1 | 1 | £0.2.0 | ||
| John Nisbet | 1 | 1 | £0.2.0 | ||
| Thomas Nisbet | 2 | 2 | £0.4.0 | ||
| 31 | 31 | £3.2.0 |
Transcribe other information
[Page] 133
Survey of the Duties on Carts in the Royal Burgh of Rutherglen for the Year from
the 5th of April 1789 to the 5th of April 1790 Surveyed the 4th Day of Septr. [September] 1789
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).