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 |
|---|---|---|---|---|---|
| Tarbolton Brot. [Brought] forward | 4 | 4 | £0.8.0 | ||
| 3 & 4 Sep 1790 | William Findlayson Tarbolton | 1 | 1 | £0.2.0 | |
| James Tunnock in Drumbae | 1 | 1 | £0.2.0 | ||
| Mrs. Drennan in Commonside | 1 | 1 | £0.2.0 | ||
| Alexander Drennan in Walston | 1 | 1 | £0.2.0 | ||
| William Wilson in Pearhill | 1 | 1 | £0.2.0 | ||
| John Wilson in Dyke | 1 | 1 | £0.2.0 | ||
| Richard Niccolson in Highshieldyeard | 1 | 1 | £0.2.0 | ||
| Robert Drennan in Roadend | 1 | 1 | £0.2.0 | ||
| William Tunnock in Birks | 1 | 1 | £0.2.0 | ||
| William Wilson in Yett | 1 | 1 | £0.2.0 | ||
| John Stewart in Trevoch Mains | 2 | 2 | £0.4.0 | ||
| Mathew Morton in Allanburn | 1 | 1 | £0.2.0 | ||
| John McMillan in Lochleehill | 2 | 2 | £0.4.0 | ||
| Andrew Aiken in Smithston | 1 | 1 | £0.2.0 | ||
| Jerimiah Miller in Redcraig | 1 | 1 | £0.2.0 | ||
| Robert Carnie in Highraith | 2 | 2 | £0.4.0 | ||
| Andrew Fisher in Shawnewk | 1 | 1 | £0.2.0 | ||
| William Merry in Woodhead | 1 | 1 | £0.2.0 | ||
| Alexander Martin in Woodend | 1 | 1 | £0.2.0 | ||
| William Lamont in Nether Smithston | 2 | 2 | £0.4.0 | ||
| Hugh Jamieson in Yondertown | 1 | 1 | £0.2.0 | ||
| Total | 29 | 29 | £2.18.0 |
Transcribe other information
Survey Continued
[Page] 19
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).