, 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=26){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 |
|---|---|---|---|---|---|
| Beith Brought Over | 8 | 8 | £0.16.0 | ||
| 13 Nov 1790 | Thomas Howie Beith | 1 | 1 | £0.2.0 | |
| Robert Cochran Beith | 1 | 1 | £0.2.0 | ||
| Thomas Fulton in Waterside | 1 | 1 | £0.2.0 | ||
| Total | 11 | 11 | £1.2.0 | ||
| Dunlop | |||||
| 15 Nov 1790 | Robert Gregg Dunlop | 1 | 1 | £0.2.0 | |
| Thomas Cochrane Dunlop | 1 | 1 | £0.2.0 | ||
| Andrew Robison Dunlop | 1 | 1 | £0.2.0 | ||
| John McColm in Bonaleside | 1 | 1 | £0.2.0 | ||
| William Parkhill in Oldhall | 1 | 1 | £0.2.0 | ||
| James Craig in Borelandhill | 1 | 1 | £0.2.0 | ||
| Total | 6 | 6 | £0.12.0 | ||
| Stewartown | |||||
| 16 & 17 Nov 1790 | Daniel Stewart Carter Stewartown | 1 | 1 | £0.2.0 | |
| Alexander Watt Stewartown | 1 | 1 | £0.2.0 | ||
| John Smith Stewartown | 1 | 1 | £0.2.0 | ||
| Robert Raeburn Stewartown | 1 | 1 | £0.2.0 | ||
| John Raeburn Stewartown | 1 | 1 | £0.2.0 | ||
| Robert Skeoch Stewartown | 1 | 1 | £0.2.0 | ||
| Adam Smith in Spott | 1 | 1 | £0.2.0 | ||
| John Kerr in Stewartown | 1 | 1 | £0.2.0 | ||
| Alexander Harper in Cutstraw | 1 | 1 | £0.2.0 | ||
| John Calderwood in Burnside | 1 | 1 | £0.2.0 | ||
| Total | 10 | 10 | £1.0.0 | ||
Transcribe other information
Survey Continued
[Page] 26
Transcriber's notes
I think Bonaleside should be Brandleside
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).