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 |
|---|---|---|---|---|---|
| Libberton Parish | |||||
| 22 Jun 1790 | Hugh Lees at Mordant Mill | 4 | 4 | £0.8.0 | |
| George Torence in South houses | 3 | 3 | £0.6.0 | ||
| Harper & Purdie at Burnhead | 3 | 3 | £0.6.0 | ||
| William Backs at Burnhead | 2 | 2 | £0.4.0 | ||
| Thomas Simpson at Burnhead | 1 | 1 | £0.2.0 | ||
| David Pentland at Craigs | 2 | 2 | £0.4.0 | ||
| William Dalgleish at Craigs | 1 | 1 | £0.2.0 | ||
| John Pentland at Craigs | 2 | 2 | £0.4.0 | ||
| James Pentland at Craigs | 1 | 1 | £0.2.0 | ||
| Thomas Findlay at Craigs | 2 | 2 | £0.4.0 | ||
| Alexander Marr at Craigs | 2 | 2 | £0.4.0 | ||
| John Simpson at Craigs | 1 | 1 | £0.2.0 | ||
| John Forrest at Craigs | 1 | 1 | £0.2.0 | ||
| George Knight at Craigs | 2 | 2 | £0.4.0 | ||
| John Begrie at Craigs | 2 | 2 | £0.4.0 | ||
| James Dewar at Craigs | 1 | 1 | £0.2.0 | ||
| Andrew Knight at Craigs | 3 | 3 | £0.6.0 | ||
| James Brodie at Craigs | 1 | 1 | £0.2.0 | ||
| Widow Dobie at Craigs | 1 | 1 | £0.2.0 | ||
| Alexander Wilson at Stenhouse | 1 | 1 | £0.2.0 | ||
| James Tinnie at Stenhouse | 1 | 1 | £0.2.0 | ||
| 37 | 37 | £3.14.0 |
Transcribe other information
[Page] 183
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).