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 |
|---|---|---|---|---|---|
| Old Cumnock Brot. [Brought] Forwd. [forward] | 2 | 2 | £0.4.0 | ||
| 17 Aug 1790 | Robert Strachen Carrier Old Cumnock | 1 | 1 | £0.2.0 | |
| James Johnston Old Cumnock | 1 | 1 | £0.2.0 | ||
| Charles Crichton Old Cumnock | 3 | 3 | £0.6.0 | ||
| William Crichton Old Cumnock | 1 | 1 | £0.2.0 | ||
| Mrs. Johnston Old Cumnock | 1 | 1 | £0.2.0 | ||
| George Mitchell Old Cumnoxk | 1 | 1 | £0.2.0 | ||
| George Hepburn Old Cumnock | 1 | 1 | £0.2.0 | ||
| John McCowan Old Cumnock | 1 | 1 | £0.2.0 | ||
| John Latta at Bridgend | 1 | 1 | £0.2.0 | ||
| William McCowan in Langhouse | 1 | 1 | £0.2.0 | ||
| James Houstoun in Horsecleugh | 2 | 2 | £0.4.0 | ||
| Andrew Templeton in Barshaw | 1 | 1 | £0.2.0 | ||
| William Crichton in Middleton | 1 | 1 | £0.2.0 | ||
| David Tunpany in Sunnyside | 1 | 1 | £0.2.0 | ||
| William Reid in Whitehill | 1 | 1 | £0.2.0 | ||
| John Lymburner at Bridgend | 1 | 1 | £0.2.0 | ||
| George Lamie in Glenryon | 1 | 1 | £0.2.0 | ||
| Total | 22 | 22 | £2.4.0 | ||
| New Cumnock | |||||
| 18 Aug 1790 | John Tweedie in Littlemark | 1 | 1 | £0.2.0 | |
| Hugh Gemmill Bridgend of Afton | 1 | 1 | £0.2.0 | ||
| John Brown in Farden | 1 | 1 | £0.2.0 | ||
| John Crichton in Castle | 1 | 1 | £0.2.0 | ||
| Total | 4 | 4 | £0.8.0 |
Transcribe other information
Survey Continued
[Page] 15
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).