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 |
|---|---|---|---|---|---|
| Creeff Parish | |||||
| 15 Jul 1790 | Anthony Murray Carter | 1 | £0.2.0 | ||
| David Davidson Carter | 1 | £0.2.0 | |||
| Patrick Carmichall | 1 | £0.2.0 | |||
| James Mitchell | 1 | £0.2.0 | |||
| Alexander Bayne | 1 | £0.2.0 | |||
| 5 | £0.10.0 | ||||
| Combrie Parish | |||||
| Duncan Stalker Carter | 1 | £0.2.0 | |||
| Dunkeld Parish | |||||
| 24 Jul 1790 | Donald Kennedy Carter | 1 | £0.2.0 | ||
| Alexander Nuckle Carter | 1 | £0.2.0 | |||
| James Stewart Carter | 1 | £0.2.0 | |||
| John Duff Carter | 1 | £0.2.0 | |||
| 4 | £0.8.0 | ||||
| Scone Parish | |||||
| 10 Aug 1790 | John Whittet Carter | 1 | £0.2.0 | ||
| Andrew Weightain Carter | 1 | £0.2.0 | |||
| David Dott Carter | 1 | £0.2.0 | |||
| George Buchanan Carter | 1 | £0.2.0 | |||
| William Buchanan Carter | 1 | £0.2.0 | |||
| Patrick Hill Carter | 1 | £0.2.0 | |||
| 6 | £0.12.0 | ||||
| Kinnoul Parish | |||||
| 31 Aug 1790 | William Mailer Carter | 1 | £0.2.0 | ||
| David Gloag Carter | 1 | £0.2.0 | |||
| Robert Small Carter | 1 | £0.2.0 | |||
| Robert Duff Carter | 1 | £0.2.0 | |||
| Walter Hill Carter | 1 | £0.2.0 | |||
| 5 | £0.10.0 | ||||
| Tippermuir Parish | |||||
| James McCash Carter | 1 | £0.2.0 | |||
| Alexander Brough | 1 | £0.2.0 | |||
| 2 | £0.4.0 | ||||
| Perth Parish | |||||
| Patrick Graham Carter | 1 | £0.2.0 | |||
| George Burns | 1 | £0.2.0 | |||
| Patrick Burns | 1 | £0.2.0 | |||
| James Robertson Carter | 1 | £0.2.0 | |||
| Alexander McGregor | 1 | £0.2.0 | |||
| 5 | £0.10.0 | ||||
| Carry Over |
Transcribe other information
[Page] 209
A Survey of the Rates and Duties on Carts arisen in the
Shire of Perth from 5th April 1790 to 5th April 1791 by Laurence Buchan Surveyor
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).