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 |
|---|---|---|---|---|---|
| Kirkmahoe Parish | |||||
| 6 Jul 1790 | John Roddan Duncow | 1 | 1 | £0.2.0 | |
| James McCroan Duncow | 1 | 1 | £0.2.0 | ||
| James Ferguson Kirktown | 1 | 1 | £0.2.0 | ||
| James Wilson Kirktown | 1 | 1 | £0.2.0 | ||
| James Couplan Kirktown | 1 | 1 | £0.2.0 | ||
| John & Thomes Martins near Lockerbridge | 2 | 2 | £0.4.0 | ||
| John Crumie Quarelwood | 1 | 1 | £0.2.0 | ||
| John Dougan Gukshill Dalswinton | 1 | 1 | £0.2.0 | ||
| Thomas Davison Quarelwood | 1 | 1 | £0.2.0 | ||
| John Dinwoodie Dincow | 1 | 1 | £0.2.0 | ||
| John Edgar Kilbeen | 1 | 1 | £0.2.0 | ||
| John Watrick Kirkmahoe | 1 | 1 | £0.2.0 | ||
| William Ferguson Barfoott | 2 | 2 | £0.4.0 | ||
| James Hunter Dalswinton | 1 | 1 | £0.2.0 | ||
| William Glendining high Aldgate | 1 | 1 | £0.2.0 | ||
| James Hunter Quarelwood | 2 | 2 | £0.4.0 | ||
| James McCaig White Lees | 2 | 2 | £0.4.0 | ||
| Samuel Johnston Cownel Craig | 1 | 1 | £0.2.0 | ||
| John Smith Cownel Craig | 2 | 2 | £0.4.0 | ||
| John Sloan Townhead | 2 | 2 | £0.4.0 | ||
| William Waugh Boat | 2 | 2 | £0.4.0 | ||
| 28 | 28 | £2.16.0 | |||
| Hallawood Parish | |||||
| 7 Jul 1790 | William Henderson Myre Side | 1 | 1 | £0.2.0 | |
| Thomas McMorin Janyhill | 1 | 1 | £0.2.0 | ||
| George Hunter Janyhill | 1 | 1 | £0.2.0 | ||
| Robert Stott Loriesland | 1 | 1 | £0.2.0 | ||
| Robert & John Hidleston Kilroy | 3 | 3 | £0.6.0 | ||
| William Thomson McWharnick | 1 | 1 | £0.2.0 | ||
| James Smith McWharnick | 2 | 2 | £0.4.0 | ||
| John Hairstons Croslees | 1 | 1 | £0.2.0 | ||
| Robert McBurnie Newton rigg | 1 | 1 | £0.2.0 | ||
| Thomas Mcnight Newton foott | 1 | 1 | £0.2.0 | ||
| 13 | 13 | £1.6.0 |
Transcribe other information
[Page] 53
Report of the Cart Tax in the Shire of
Dumfries for the Year Ending the 5th of April 1791 by William Currie 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).