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 |
|---|---|---|---|---|---|
| West Kirk Parish | |||||
| Brought over | 28 | 28 | £2.16.0 | ||
| 17 Jun 1790 | David Handyside Baker Nicolson St | 2 | £0.4.0 | ||
| 22 Jun 1790 | Alexander Key Brewer Potterrow | 2 | £0.4.0 | ||
| Edward Hume Brewer Potterrow | 1 | £0.2.0 | |||
| 25 Jun 1790 | Mrs. Pringle George's Square | 1 | £0.2.0 | ||
| 28 Jun 1790 | John Elliott Esq. George's Square | 2 | £0.4.0 | ||
| 1 Jul 1790 | Andrew Wilson Brewer West Port | 1 | £0.2.0 | ||
| George Strahan Baker | 1 | £0.2.0 | |||
| William Haig Distiller Lochrin | 6 | £0.12.0 | |||
| Charles Cook Brewer | 1 | £0.2.0 | |||
| John Hunter | 1 | £0.2.0 | |||
| 3 Jul 1790 | Walter Loch Gardner Glenlands | 1 | £0.2.0 | ||
| Robert Sempill Brewer | 1 | £0.2.0 | |||
| Mr. Murray Mill Master | 2 | £0.4.0 | |||
| John Lindsay Tanner | 3 | £0.6.0 | |||
| Mr. Sawers Farmer | 2 | £0.4.0 | |||
| 7 Jul 1790 | Robert Hamilton Brewer | 1 | £0.2.0 | ||
| Mr Waugh Baker | 1 | £0.2.0 | |||
| Thomas Millar Farmer | 2 | £0.4.0 | |||
| James Black Farmer | 1 | £0.2.0 | |||
| Adam Smith Tanner | 1 | £0.2.0 | |||
| Mr Eyre Cannonmills | 3 | £0.6.0 | |||
| Mr Dumbar Pringle's Family | 1 | £0.2.0 | |||
| Commissioner Stodhart | 1 | £0.2.0 | |||
| 9 Jul 1790 | Alexander Scott Brewer Fountain Bridge | 2 | 40 | £0.4.0 | |
| 68 | 68 | £6.16.0 |
Transcribe other information
[page] 160 -- 2d
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).