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 | |||||
| Brought over | 54 | 54 | £5.8.0 | ||
| 9 Sep 1790 | Alexander Alison Esqr | 1 | £0.2.0 | ||
| 10 Sep 1790 | David Ross Gardr. [Gardener] | 1 | £0.2.0 | ||
| Andrew Gordon Gardener | 1 | £0.2.0 | |||
| Hugh Morton Wright | 1 | £0.2.0 | |||
| Adam Russell Brickfield | 4 | £0.8.0 | |||
| James Stewart Gardr [Gardener] Restalridge | 1 | £0.2.0 | |||
| John Petrie Gardr [Gardener] | 1 | £0.2.0 | |||
| Colin Ross Exchr [Exchequer] | 2 | £0.4.0 | |||
| 13 Sep 1790 | William Kinnaird | 1 | £0.2.0 | ||
| Mr Hogg Brewer | 1 | £0.2.0 | |||
| Mrs Taylor Brewer | 1 | £0.2.0 | |||
| John Hunter Brewer | 2 | £0.4.0 | |||
| Mrs Anderson Brewer | 2 | £0.4.0 | |||
| Mrs Murray Brewer | 1 | £0.2.0 | |||
| Countess of Fife | 1 | £0.2.0 | |||
| Mr Salisbury Architect Leith Walk | 1 | £0.2.0 | |||
| Messrs Cooper & Barker Founders Leith Walk | 1 | £0.2.0 | |||
| David Cowie Gardner Leith Walk | 1 | £0.2.0 | |||
| John Bryden Gardner Leith Walk | 1 | £0.2.0 | |||
| Thomas Main Gardner Leith Walk | 1 | £0.2.0 | |||
| Mr Dudgeon Merchant Kirkgate | 3 | £0.6.0 | |||
| Patrick Haddoway Brewer | 2 | £0.4.0 | |||
| Mathew Comb Junr [Junior] Brewer | 2 | £0.4.0 | |||
| Thomas Barker Brewer | 2 | £0.4.0 | |||
| Mr Stewart & Compy [Company] Merchants | 2 | £0.4.0 | |||
| Robert Shirreff Merchants | 2 | £0.4.0 | |||
| Peter Forrester Merchants | 1 | £0.2.0 | |||
| Thomas Walker Merchant Quality Street | 2 | £0.4.0 | |||
| James Chamers Esqr North Leith | 1 | 43 | £0.2.0 | ||
| 97 | 97 | £9.14.0 |
Transcribe other information
[Page] 169
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).