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 |
|---|---|---|---|---|---|
| South Leith | |||||
| 14 Aug 1790 | Mr. Sommervill Brewer Calton | 2 | £0.4.0 | ||
| 18 Aug 1790 | Peter Shirving Gardr [Gardener] | 1 | £0.2.0 | ||
| William McLeod Gardener | 1 | £0.2.0 | |||
| Andrew Milne Brewer | 1 | £0.2.0 | |||
| John Craig Brewer | 1 | £0.2.0 | |||
| Mrs Wilson Gardr [Gardener] | 1 | £0.2.0 | |||
| William White Gardener | 2 | £0.4.0 | |||
| Messrs Dickson & Fair Gardeners | 1 | £0.2.0 | |||
| James Ronald Gardener | 1 | £0.2.0 | |||
| 20 Aug 1790 | Mathew Comb Brewer | 1 | £0.2.0 | ||
| 21 Aug 1790 | Mr Scott Brewer | 2 | £0.4.0 | ||
| James Brodie Mercht [Merchant] | 5 | £0.10.0 | |||
| Messrs James and William Gordon's | 2 | £0.4.0 | |||
| Mrs Giles Brewer | 2 | £0.4.0 | |||
| Alexander Peacock Candle Mr [Maker] | 2 | £0.4.0 | |||
| John Malcolm Gardr [Gardener] | 1 | £0.2.0 | |||
| James Young Brewer | 1 | £0.2.0 | |||
| 24 Aug 1790 | Mrs Anderson Brewer | 2 | £0.4.0 | ||
| David Wilson Horse hyrer | 1 | £0.2.0 | |||
| 26 Aug 1790 | John Cundell Brewer | 2 | £0.4.0 | ||
| Thomas Jamieson Mercht [Merchant] | 4 | £0.8.0 | |||
| 27 Aug 1790 | George Gillespie Baker | 1 | £0.2.0 | ||
| Cleid Wight Baker | 1 | £0.2.0 | |||
| John Watson Cooper | 1 | £0.2.0 | |||
| 8 Sep 1790 | Archibald Geddes Old Glass Works | 5 | £0.10.0 | ||
| Mr Smith New Glass Works | 4 | £0.8.0 | |||
| James Thomson Mason Laurie Street | 6 | £0.12.0 | |||
| 54 | 54 | £5.8.0 |
Transcribe other information
[Page] 168
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).