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 |
|---|---|---|---|---|---|
| Pennycuick Parish | |||||
| 17 Jun 1790 | George Robison Brewer Pennycuick | 1 | 1 | £0.2.0 | |
| John Niven Mer [Merchant] Pennycuick | 1 | 1 | £0.2.0 | ||
| Charles Cowan Merchant Pennycuick | 2 | 2 | £0.4.0 | ||
| John Moffat Baker Pennycuick | 1 | 1 | £0.2.0 | ||
| James Hog Pennycuick | 1 | 1 | £0.2.0 | ||
| John Wilson Pennycuick | 1 | 1 | £0.2.0 | ||
| Robert Hill Pennycuick | 1 | 1 | £0.2.0 | ||
| George Dods at Hougate | 1 | 1 | £0.2.0 | ||
| John Grant Gardner | 1 | 1 | £0.2.0 | ||
| James White Gardner | 1 | 1 | £0.2.0 | ||
| 11 | 11 | £1.2.0 | |||
| Cockpen Parish | |||||
| 20 Jun 1790 | James Blair Mill Master | 1 | 1 | £0.2.0 | |
| Mr Wilson at Millholm | 1 | 1 | £0.2.0 | ||
| John Hope Coalseller | 5 | 5 | £0.10.0 | ||
| William Douglas Bleacher | 2 | 2 | £0.4.0 | ||
| John Montgomorie at Polton Street | 2 | 2 | £0.4.0 | ||
| William Goldie at Polton Street | 1 | 1 | £0.2.0 | ||
| Hugh Mason at Polton Street | 2 | 2 | £0.4.0 | ||
| John Wilson & Son at Polton Street | 3 | 3 | £0.6.0 | ||
| David Wilson at Polton Street | 1 | 1 | £0.2.0 | ||
| John Thompson at Polton Street | 1 | 1 | £0.2.0 | ||
| Robert Watson Carier | 1 | 1 | £0.2.0 | ||
| 20 | 20 | £2.0.0 |
Transcribe other information
[Page] 179
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).