Volume contents
- 1 - 1790-1791 , Aberdeen
- 5 - 1790-1791 , Parish Index
- 9 - 1790-1791 , Argyll
- 11 - 1790-1791 , Ayr
- 29 - 1790-1791 , Parish index
- 31 - 1790-1791 , Banff
- 33 - 1790-1791 , Berwick
- 39 - 1790-1791 , Parish Index
- 41 - 1790-1791 , Clackmanan
- 47 - 1790-1791 , Dumbarton
- 53 - 1790-1791 , Dumfries
- 62 - 1790-1791 , Parish Index
- 65 - 1790-1791 , East Lothian
- 73 - 1790-1791 , Fife
- 85 - 1790-1791 , Forfar
- 88 - 1790-1791 , Parish Index
- 91 - 1790-1791 , Kincardine
- 93 - 1790-1791 , Parish Index
- 95 - 1790-1791 , Kinross
- 99 - 1790-1791 , Kirkcudbright
- 103 - 1790-1791 , Lanark
- 159 - 1790-1791 , Midlothian
- 203 - 1790-1791 , Moray
- 207 - 1790-1791 , Peebles
- 209 - 1790-1791 , Perth
- 213 - 1790-1791 , Renfrew
- 229 - 1790-1791 , Selkirk
- 231 - 1790-1791 , Stirling
- 243 - 1790-1791 , Parish Index
- 247 - 1790-1791 , West Lothian
- 256 - 1790-1791 , Parish Index
- 259 - 1790-1791 , Wigtown
| Date | Masters/mistresses names | Actual # | 2 wheel carts (2s) | 3-4 wheel wains/wagons (4s) | Duty |
|---|---|---|---|---|---|
| Maybole | |||||
| 30 Jul - 3 Aug 1790 | John Aird in Greenhead | 1 | 1 | £0.2.0 | |
| David Ramsay Schoolvennal | 1 | 1 | £0.2.0 | ||
| Thomas Forsyth Schoolvennal | 1 | 1 | £0.2.0 | ||
| James Ramsay in Bellony | 1 | 1 | £0.2.0 | ||
| James Gray Carter Maybole | 1 | 1 | £0.2.0 | ||
| Thomas Dick Carter Maybole | 1 | 1 | £0.2.0 | ||
| Alexander Gemmill Carter Maybole | 1 | 1 | £0.2.0 | ||
| John Sloan in Tunnock | 1 | 1 | £0.2.0 | ||
| William Fulton in Blackland | 1 | 1 | £0.2.0 | ||
| Alexander Gillespie Carrier Maybole | 1 | 1 | £0.2.0 | ||
| Alexander Bryce in Drummuarran | 1 | 1 | £0.2.0 | ||
| John Hannah in Lochland | 1 | 1 | £0.2.0 | ||
| James Wilson in Kirkland | 1 | 1 | £0.2.0 | ||
| John Linton Cargelston | 1 | 1 | £0.2.0 | ||
| Total | 14 | 14 | £1.8.0 | ||
| 5 Aug 1790 | Kilmarnock | ||||
| Mathew Gemmill in Holmhead | 1 | 1 | £0.2.0 | ||
| Archibald Taylor Sandbed | 1 | 1 | £0.2.0 | ||
| Hugh Parker Carrier | 1 | 1 | £0.2.0 | ||
| William Steven Carrier | 1 | 1 | £0.2.0 | ||
| Alexander Young Carrier | 1 | 1 | £0.2.0 | ||
| James Ramsay Carrier | 2 | 2 | £0.4.0 | ||
| Robert Miller Carrier | 2 | 2 | £0.4.0 | ||
| Total | 9 | 9 | £0.18.0 |
Transcribe other information
Survey Continued
[Page] 13
Scottish Exchequer (Tax Records), Cart tax - Volume 10 - Counties (see 'More info' for county details), E326/7/10
This volume contains information on the cart tax collected from the counties of Aberdeenshire, Ayrshire, Argyll, Banffshire, Berwickshire, Clackmannanshire, Dunbartonshire, Dumfriesshire, East Lothian, Fife, Forfarshire (Angus), Kincardineshire, Kinross-shire, Kirkcudbrightshire, Lanarkshire, Midlothian (Edinburghshire), Morayshire (Elgin), Peeblesshire, Perthshire, Renfrewshire, Roxburghshire, Selkirkshire, Stirlingshire, West Lothian (Linlithgowshire) and Wigtownshire in 1790-1791.
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).