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 |
|---|---|---|---|---|---|
| Newmilns Brot. [Brought] Over | 4 | 4 | £0.8.0 | ||
| 28 & 30 Aug 1790 | John Mair Carter Newmilns | 1 | 1 | £0.2.0 | |
| George Harrison Carter Newmilns | 1 | 1 | £0.2.0 | ||
| Andrew Jamieson Carter Newmilns | 1 | 1 | £0.2.0 | ||
| John Browning Carter Newmilns | 1 | 1 | £0.2.0 | ||
| John Jamieson in Darvel | 1 | 1 | £0.2.0 | ||
| Robert Wilson Darvel | 1 | 1 | £0.2.0 | ||
| William Anderson Darvel | 1 | 1 | £0.2.0 | ||
| Alexander Cochran Darvel | 1 | 1 | £0.2.0 | ||
| John Allison in Foulpaple | 1 | 1 | £0.2.0 | ||
| Total | 13 | 13 | £1.6.0 | ||
| Galstown | |||||
| 31 Aug - 1 Sep 1790 | Andrew Willock Carter Galston | 1 | 1 | £0.2.0 | |
| John Mair Carter Galston | 1 | 1 | £0.2.0 | ||
| John Paterson Carter Galston | 2 | 2 | £0.4.0 | ||
| John Roxburgh Carter Gateside | 1 | 1 | £0.2.0 | ||
| John McClymont in Greenholm | 1 | 1 | £0.2.0 | ||
| Total | 6 | 6 | £0.12.0 | ||
| Tarboltown | |||||
| 2 Sep 1790 | William Hood Tarbolton | 1 | 1 | £0.2.0 | |
| William Humphrey Tarbolton | 1 | 1 | £0.2.0 | ||
| John Richard Tarbolton | 1 | 1 | £0.2.0 | ||
| David Neil Tarbolton | 1 | 1 | £0.2.0 | ||
| Carried forward | 4 | 4 | £0.8.0 |
Transcribe other information
Survey Continued
[Page] 18
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).