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 |
|---|---|---|---|---|---|
| Polwarth Parish | |||||
| 2 Jul 1790 | Robert Lyal Polwarth | 1 | 1 | £0.2.0 | |
| William Aitchison Polwarth | 1 | 1 | £0.2.0 | ||
| James Thomson Bents | 1 | 1 | £0.2.0 | ||
| 3 | 3 | £0.6.0 | |||
| Swinton Parish | |||||
| 3 Jul 1790 | Revd. [Reverend] Mr. Cupples Minr. [Minister] | 1 | 1 | £0.2.0 | |
| James Anderson Swinton | 1 | 1 | £0.2.0 | ||
| David Young Crawfootbank | 1 | 1 | £0.2.0 | ||
| John Young Swinton | 1 | 1 | £0.2.0 | ||
| John Purves Swinton | 1 | 1 | £0.2.0 | ||
| Thomas Cockburn Swinton | 1 | 1 | £0.2.0 | ||
| John Anderson Swinton | 1 | 1 | £0.2.0 | ||
| Robert Foreman Swinton | 1 | 1 | £0.2.0 | ||
| 8 | 8 | £0.16.0 | |||
| Coldstream Parish | |||||
| Archibald Mitchel Spylaw | 1 | 1 | £0.2.0 | ||
| Ninian Trotter Coldingham | 1 | 1 | £0.2.0 | ||
| Thomas Purves Todrig | 2 | 2 | £0.4.0 | ||
| Henry Halyday Darnchester | 1 | 1 | £0.2.0 | ||
| William Weatherhead butcher Coldstream | 1 | 1 | £0.2.0 | ||
| 6 | 6 | £0.12.0 | |||
| Eccles Parish | |||||
| 5 Jul 1790 | Robert Forsyth Billfield | 2 | 2 | £0.4.0 | |
| George Brown Plowlands | 1 | 1 | £0.2.0 | ||
| Patrick Glasgow Whitebank | 1 | 1 | £0.2.0 | ||
| James Burnet Birgham | 1 | 1 | £0.2.0 | ||
| Andrew Lamb Millknow | 1 | 1 | £0.2.0 | ||
| William Lion Leitholm | 1 | 1 | £0.2.0 | ||
| Andrew Rennel Leitholm | 1 | 1 | £0.2.0 | ||
| William White Leitholm | 1 | 1 | £0.2.0 | ||
| John Ferguson Leitholm | 1 | 1 | £0.2.0 | ||
| Walter Scott Sunnyside | 2 | 2 | £0.4.0 | ||
| Robert Colston Birgham | 1 | 1 | £0.2.0 | ||
| William Johnston Birgham | 1 | 1 | £0.2.0 | ||
| James Creighton Birgham | 1 | 1 | £0.2.0 | ||
| Alexander Dodds Birgham | 1 | 1 | £0.2.0 | ||
| Carried over | 16 | 16 | £1.12.0 |
Transcribe other information
[Page] 36
Survey of the Cart Tax in Berwickshire Continued
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).