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 | Royal Burgh of Irvine Brot. [Brought] over | 25 | 25 | £2.10.0 | |
| 17 Aug 1789 | David Blair Carter | 1 | 1 | £0.2.0 | |
| John Smith Carter | 1 | 1 | £0.2.0 | ||
| Allan Auld Carter | 1 | 1 | £0.2.0 | ||
| John Speir Carter | 1 | 1 | £0.2.0 | ||
| Andrew Arnot Carter | 1 | 1 | £0.2.0 | ||
| John Cook Carter | 1 | 1 | £0.2.0 | ||
| John Watt Carter | 2 | 2 | £0.2.0 | ||
| James Swinton Carter | 1 | 1 | £0.2.0 | ||
| Total | 34 | 34 | £3.8.0 |
Transcribe other information
Survey Continued
[page] 84
Proof
34 Carts at £0.2.0 each is £3.8.0
Total £3.8.0
I Robert Aiken Surveyor aforesaid Do hereby Certify That upon
carefull examination of the foregoing Rates and Duties they amount in
whole to Three pounds eight shillings Sterling and that upon the
Seventeenth day of March Current I delivered to Mr John Watt
principal Collector of said Duties for said Burgh an exact Duplicate
of, and duly examined and compared with the foregoing Account
which contained my Oath that Notifications were delivered or left
of the dates foresaid and that the rates charged in said Account
were just & true to the best of my Skill and knowledge, and to
the best of my belief no person liable to be charged was [omitted.]
Robert Aiken 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).