, Cart tax - Volume 10 - Counties (see 'More info' for county details), E326/7/10&destination=/virtual-volumes/volume-images/volume_data-E326-7-10/REX01666?image_number=20){kind=link}
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 |
|---|---|---|---|---|---|
| Craigie | |||||
| 4 Sep 1790 | Nathaniel Neil in West Boreland | 1 | 1 | £0.2.0 | |
| Hugh Tunnock in Hightrees | 1 | 1 | £0.2.0 | ||
| John Hogg in Broadyeards | 1 | 1 | £0.2.0 | ||
| Total | 3 | 3 | £0.6.0 | ||
| Kirkoswald | |||||
| 6 & 7 Sep 1790 | Alexander Moss in Broadshain | 2 | 2 | £0.4.0 | |
| David Alexander in Glenlauie | 1 | 1 | £0.2.0 | ||
| Robert Eaglesham in Merkland | 2 | 2 | £0.4.0 | ||
| John McTaggart in Lochspout | 2 | 2 | £0.4.0 | ||
| John Davidson Shoem. [Shoemaker] Kirkoswald | 1 | 1 | £0.2.0 | ||
| Total | 8 | 8 | £0.16.0 | ||
| Girvan | |||||
| 8 Sep 1790 | David Ross Carter Girvan | 1 | 1 | £0.2.0 | |
| John Drennan Carter | 1 | 1 | £0.2.0 | ||
| Robert Philip Carter | 1 | 1 | £0.2.0 | ||
| James Houstoun in Girvan | 1 | 1 | £0.2.0 | ||
| Total | 4 | 4 | £0.8.0 | ||
| Kirkmichael | |||||
| 15 Sep 1790 | John Farquhar Bellycalloch | 1 | 1 | £0.2.0 | |
| Gilbert Bone Burnton | 1 | 1 | £0.2.0 | ||
| David Arthur in Dyrock | 1 | 1 | £0.2.0 | ||
| Carrd [Carried] forward | 3 | 3 | £0.6.0 |
Transcribe other information
Survey Continued
[Page] 20
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).