, 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=62){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 |
|---|---|---|---|---|---|
| Parishes Collected | |||||
| Kirmahoe | 28 | 28 | £2.16.0 | ||
| Hallawoody | 13 | 13 | £1.6.0 | ||
| Dunscore | 28 | 28 | £2.16.0 | ||
| Keir | 14 | 14 | £1.8.0 | ||
| Panpunt | 25 | 25 | £2.10.0 | ||
| Durisdeer | 39 | 39 | £3.18.0 | ||
| Kirkonal | 14 | 14 | £1.8.0 | ||
| Tynron | 3 | 3 | £0.6.0 | ||
| Morton | 26 | 26 | £2.12.0 | ||
| Closeburn | 22 | 22 | £2.4.0 | ||
| Moffat | 23 | 23 | £2.6.0 | ||
| Drysdale | 27 | 27 | £2.14.0 | ||
| Langholm | 13 | 13 | £1.6.0 | ||
| Canabie | 22 | 22 | £2.14.0 | ||
| Dornick | 2 | 2 | £0.4.0 | ||
| Hoddom | 3 | 3 | £0.6.0 | ||
| Torthorald | 34 | 34 | £3.8.0 | ||
| Muswald | 2 | 2 | £0.4.0 | ||
| Ruthwald | 1 | 1 | £0.2.0 | ||
| County of Dumfries | 52 | 52 | £39.2.0 | ||
| 391 | 391 | £39.2.0 |
Transcribe other information
Page 62
Cart Tax
Proof 391 Carts at £0.2.0 is £39.2.0
I William Currie Surveyor aforesaid Do hereby Certify that
upon carefull examination I find the foregoing duties Amount
to the sum of thirty Nine pounds two Shillings Stg [Sterling] And that [upon]
the Eleventh day of Decembr [December] 1790 I delivered to Mr. David Howat
Collector of said duties an exact duplicate of which Accompts
duly examined and examined and Compar:d which [Contained]
My Oath that the preceeding Inhabitants were duly Served
with Requisitions - And that they were charged in Conformity
to their Several actions & according to my knowledge and [belief]
that they were Liable in said duties.
William Currie Surveyor
Joseph Johnston J:P [Justice of the Peace]
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).