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 |
|---|---|---|---|---|---|
| Cramond Parish Contd [Continued] | |||||
| 28 May 1790 | Brought over | 7 | 7 | £0.14.0 | |
| Capn [Captain] Pelham Maitland | 2 | 2 | £0.4.0 | ||
| James Gillespie at Ferofar | 2 | 2 | £0.4.0 | ||
| Hugh Millar | 1 | 1 | £0.2.0 | ||
| Archibald Sinclair | 1 | 1 | £0.2.0 | ||
| 13 | 13 | £1.6.0 | |||
| Collington Parish | |||||
| 1 & 2 June 1790 | James Gibson Smith | 1 | 1 | £0.2.0 | |
| Hugh McWhirter Bleacher | 1 | 1 | £0.2.0 | ||
| John Balfour Booksr [Bookseller] | 2 | 2 | £0.4.0 | ||
| Major Sands at hails | 1 | 1 | £0.2.0 | ||
| Robert Cunningham Curriemuir end | 2 | 2 | £0.4.0 | ||
| Archibald Lawrie Spylaw | 1 | 1 | £0.2.0 | ||
| John Granger Collington Mill | 4 | 4 | £0.8.0 | ||
| John Gibson Gardner | 1 | 1 | £0.2.0 | ||
| Andrew Waiters | 2 | 2 | £0.4.0 | ||
| David Wight | 1 | 1 | £0.2.0 | ||
| Mr Fonney at Bowbridge | 1 | 1 | £0.2.0 | ||
| Alexander Scott at Craiglt [Craiglockhart] | 1 | 1 | £0.2.0 | ||
| Carry | 18 | 18 | £1.16.0 |
Transcribe other information
[Page] 176
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).