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 |
|---|---|---|---|---|---|
| Foulden Parish | |||||
| 21 Jun 1790 | James Middleton Foulden | 1 | 1 | £0.2.0 | |
| Ayton Parish | |||||
| John Edgar Ayton | 1 | 1 | £0.2.0 | ||
| George Foster Ayton | 1 | 1 | £0.2.0 | ||
| 2 | 2 | £0.4.0 | |||
| 22 Jun 1790 | Eymouth Parish | ||||
| Alexander Gillie Eymouth | 1 | 1 | £0.2.0 | ||
| James Gillie Eymouth | 1 | 1 | £0.2.0 | ||
| John Hair Eymouth | 1 | 1 | £0.2.0 | ||
| John Polwart Eymouth | 1 | 1 | £0.2.0 | ||
| John Richardson Eymouth | 1 | 1 | £0.2.0 | ||
| James Dunbar Eymouth | 1 | 1 | £0.2.0 | ||
| Alexander Purves Eymouth | 1 | 1 | £0.2.0 | ||
| Andrew Hog Eymouth | 1 | 1 | £0.2.0 | ||
| John Robertson Eymouth | 1 | 1 | £0.2.0 | ||
| 9 | 9 | £0.18.0 | |||
| Coldinghame Parish | |||||
| Kenny Cow Law | 1 | 1 | £0.2.0 | ||
| George Young Coldinghame | 1 | 1 | £0.2.0 | ||
| William Fulton Coldinghame | 1 | 1 | £0.2.0 | ||
| William Wood Coldinghame Loan | 1 | 1 | £0.2.0 | ||
| George Sligh Coldinghame Loan | 1 | 1 | £0.2.0 | ||
| James Happer Coldinghame | 1 | 1 | £0.2.0 | ||
| 23 Jun 1790 | Adam Home Stoneshiel | 1 | 1 | £0.2.0 | |
| John Hall Westreston | 1 | 1 | £0.2.0 | ||
| Jacob Darling Westreston | 1 | 1 | £0.2.0 | ||
| Thomas Bonner Westreston | 1 | 1 | £0.2.0 | ||
| George Home Mercht. [Merchant] Westreston | 1 | 1 | £0.2.0 | ||
| Alexander Greenfield [Auchw] Auchincrow | 1 | 1 | £0.2.0 | ||
| 12 | 12 | £1.4.0 | |||
| Buncle Parish | |||||
| Alexander Gray Blanerne | 1 | 1 | £0.2.0 |
Transcribe other information
[Page] 33
Survey of the Cart Tax in Berwickshire
from the 5 April 1790 to the 5 April 1791 by William Johnstone 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).