, 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=227){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 |
|---|---|---|---|---|---|
| Bouden Parish | |||||
| 22 Jul 1790 | James Gordon Bouden | 2 | 2 | £0.4.0 | |
| John Edgar Bouden | 1 | 1 | £0.2.0 | ||
| John Scott Bouden | 1 | 1 | £0.2.0 | ||
| William Swanson Nether Mill | 1 | 1 | £0.2.0 | ||
| 5 | 5 | £0.10.0 | |||
| 21 Jul 1790 | Melrose Parish | ||||
| John Elliot Newstead | 1 | 1 | £0.2.0 | ||
| James Broomfield Melrose | 1 | 1 | £0.2.0 | ||
| Andrew Wilson Melrose | 1 | 1 | £0.2.0 | ||
| 3 | 3 | £0.6.0 | |||
| Parishes Collected | |||||
| Hawick Parish | 12 | 12 | £1.4.0 | ||
| Part of Roberton Parish | 1 | 1 | £0.2.0 | ||
| Sprouston Parish | 4 | 4 | £0.8.0 | ||
| Kelso Parish | 39 | 38 | 1 | £4.0.0 | |
| Ednam Parish | 2 | 2 | £0.4.0 | ||
| Wilton Parish | 3 | 3 | £0.6.0 | ||
| Lilliesleaf Parish | 5 | 5 | £0.10.0 | ||
| Bouden Parish | 5 | 5 | £0.10.0 | ||
| Melrose Parish | 3 | 3 | £0.6.0 | ||
| 74 | 73 | 1 | £7.10.0 |
Transcribe other information
[Page] 227 -- Page 3th.
Proof
73 Carts at £0.2.0 Each is £7.6.0
1 Cart at £0.4.0. is £0.4.0
Sum Total. £7.10.0
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).