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 Elgin | ||||
| James Duncan Elgin | 02 | 02 | £0.4.0 | ||
| John Lawrence | 02 | 02 | £0.4.0 | ||
| John Thom | 02 | 02 | £0.4.0 | ||
| 06 | 06 | £0.12.0 |
Transcribe other information
[Page] 55
A Survey of CART TAX. Arising in the Town
of Elgin from 5 April 1789 to 5 April 1790 By Patrick Mcdonald Surv [Surveyor]
Prooff
06 Carts with 2 Wheels @ 2/ [£0.2.0] each £0.12.0
I Patrick Mcdonald Surveyor do make Oath that an
exact duplicate of the foregoing was delivered to John Duffus
Collector in the Town of Elgin and the several Inhabitants
were duly served with requisitions
Patrick McDonald Survy [Surveyor]
Sworn before 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).