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 |
|---|---|---|---|---|---|
| Part of Stow Parish | |||||
| 21 Jul 1790 | John Turnbull Hardgatehead | 1 | 1 | £0.2.0 | |
| Gallashiels Parish | |||||
| 21 Jul 1790 | George Rae Gallashiels | 1 | 1 | £0.2.0 | |
| John Clapperton Gallashiels | 1 | 1 | £0.2.0 | ||
| George Richardson Gallashiels | 1 | 1 | £0.2.0 | ||
| William Young Gallashiels | 1 | 1 | £0.2.0 | ||
| Walter Blake Gallashiels | 1 | 1 | £0.2.0 | ||
| William Dobson Gallashiels | 1 | 1 | £0.2.0 | ||
| William Thomson Gallashiels | 1 | 1 | £0.2.0 | ||
| William Walker Gallashiels | 1 | 1 | £0.2.0 | ||
| George Paterson Wauker Gallashiels | 1 | 1 | £0.2.0 | ||
| Robert Aimers Gallshiels | 1 | 1 | £0.2.0 | ||
| William Lather Gallashiels | 1 | 1 | £0.2.0 | ||
| Walter Bald Gallashiels | 1 | 1 | £0.2.0 | ||
| Thomas Stenhouse Parkhouse | 1 | 1 | £0.2.0 | ||
| Thomas Ovens Hemphaugh | 1 | 1 | £0.2.0 | ||
| John Stewart Killknow | 1 | 1 | £0.2.0 | ||
| 15 | 15 | £1.10.0 | |||
| Parishes Collected | |||||
| Part of Stow Parish | 1 | 1 | £0.2.0 | ||
| Gallashiels Parish | 15 | 15 | £1.10.0 | ||
| 16 | 16 | £1.12.0 |
Transcribe other information
[Page] 229
A Survey of the Cart Tax in the Shire of Selkirk
from the 5 of April 1790 to the 5 of April 1791 By William Brunton Surveyor
Proof
16 Carts @ £0.2.0 Each is £1.12.0
I William Brunton Surveyor aforesaid do hereby certify that upon careful
examination I find the above duties amount to the Sum of One pound Twelve
shillings and that upon the ... day of ... I delivered to John
Scott Collector of these duties for the Shire aforesaid an exact duplicate of the above
which contained my Oath that the preceeding Inhabitants were duly served with
requisitions of the dates foresaid desiring them within fourteen days to deliver or cause
to be delivered to me upon calling for that purpose an Attested list of all the Servants
horses and Carriages used and employed by them from the 5 of April 1790 to the 5
of April 1791 as well as an account of what Servants horses and Carriages they might
use or employ any where Else and that the foregoing report was made up from their
several Attested lists or returns to me from the best Information I could procure or from
my own Certain knowledge of their respective Establishments
William Brunton
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).