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 | 68 | 68 | £6.16.0 | ||
| 9 Jul 1790 | James Davison Gard. [Gardener] Fountainbridge | 1 | £0.2.0 | ||
| Alexander Sempill Gorgie | 5 | £0.10.0 | |||
| 13 Jul 1790 | Messrs Baxter Ritchie & Comp [Company] Register St | 4 | £0.8.0 | ||
| 16 Jul 1790 | Mrs Gardner Broughton | 1 | £0.2.0 | ||
| Mrs Darling Gard [Gardener] Bonnington | 1 | £0.2.0 | |||
| Mr. Johnston Sadler | 1 | £0.2.0 | |||
| William Niven Gard [Gardener] | 1 | £0.2.0 | |||
| James Cornwall Gardener | 1 | £0.2.0 | |||
| Peter Duncan Gardener | 1 | £0.2.0 | |||
| William Brown Gardener | 1 | £0.2.0 | |||
| Mrs Selby Bonnington Mill | 1 | £0.2.0 | |||
| Alexander Collin Gard. [Gardener] | 1 | £0.2.0 | |||
| 19 Jul 1790 | George Fraser Bleacher | 1 | £0.2.0 | ||
| John Peacock Gard. [Gardener] | 1 | £0.2.0 | |||
| George Williamson Gardener | 1 | £0.2.0 | |||
| Thomas Williamson Gardener | 1 | £0.2.0 | |||
| Mrs Craig Gardener | 1 | £0.2.0 | |||
| Charles Peacock Gardener | 1 | £0.2.0 | |||
| Peter Maclaren Gardener | 1 | £0.2.0 | |||
| Peter Hardie Brewer West Port | 1 | £0.2.0 | |||
| 21 Jul 1790 | David Cleghorn Brewer | 2 | £0.4.0 | ||
| George Comb Brewer | 1 | £0.2.0 | |||
| James Turbott Gardner | 1 | 31 | £0.2.0 | ||
| 99 | 99 | £9.18.0 |
Transcribe other information
[Page] 161
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).