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 |
|---|---|---|---|---|---|
| Cannongate | |||||
| 29 Jul 1790 | Lady Betty Anstruther | 1 | 1 | £0.2.0 | |
| Mr Dryburgh | 1 | 1 | £0.2.0 | ||
| James Ramsom Slater | 1 | 1 | £0.2.0 | ||
| 30 Jul 1790 | Baillie Rae for the Execr. [Executors] of late Mr. Millar | 1 | 1 | £0.2.0 | |
| James Hamilton Wright | 1 | 1 | £0.2.0 | ||
| Mr Neilson Soap boiler | 1 | 1 | £0.2.0 | ||
| 6 Aug 1790 | Mr Douglas Brewer | 1 | 1 | £0.2.0 | |
| Gavin Wilson at Kings Park | 2 | 2 | £0.4.0 | ||
| John Hardie Brewer | 1 | 1 | £0.2.0 | ||
| Alexander Crichton Coach Mr [Maker] | 2 | 2 | £0.8.0 | ||
| 11 Aug 1790 | Richard Younger Brewer | 1 | 1 | £0.2.0 | |
| 12 Aug 1790 | Mr Ritchardson British Linen Office | 2 | 2 | £0.4.0 | |
| Mr Arnott Baker | 2 | 2 | £0.4.0 | ||
| Mr Younger Brewer Croft Angry | 3 | 3 | £0.6.0 | ||
| 20 | 18 | 2 | £2.4.0 |
Transcribe other information
[page] 167
Proof 18 Carts at £0.2.0 each £1.16.0
2 Carts at £0.4.0 each £0.8.0
£2.4.0
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).