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 |
|---|---|---|---|---|---|
| 1 Jul 1790 | Carnock Brought Over | 12 | 12 | £1.4.0 | |
| James Thomson at the Camp of Carnock | 1 | 1 | £0.2.0 | ||
| James Roy at Cookhall | 2 | 2 | £0.4.0 | ||
| James Anderson in Easter Camp | 1 | 1 | £0.2.0 | ||
| Alexander Kirkland in Burnside | 1 | 1 | £0.2.0 | ||
| Charles Nisbit at Backmuir | 1 | 1 | £0.2.0 | ||
| Adam Beveridge Easter Camp | 1 | 1 | £0.2.0 | ||
| William Reid in Sandy Know | 1 | 1 | £0.2.0 | ||
| 20 | 20 | £2.0.0 | |||
| 17 Jul 1790 | Dumfermline | ||||
| Joseph Willson at Merryhill | 3 | 3 | £0.6.0 | ||
| Peter Ingrim at Crosford | 1 | 1 | £0.2.0 | ||
| John Duncan in Pittencrieff | 2 | 2 | £0.4.0 | ||
| James Sands in Tough | 2 | 2 | £0.4.0 | ||
| Robert Craigie in [Sclayton] | 3 | 3 | £0.6.0 | ||
| James Stewart Brucefield | 3 | 3 | £0.6.0 | ||
| William Hutton in Pitdenny | 1 | 1 | £0.2.0 | ||
| James Cant at Pitdenny | 1 | 1 | £0.2.0 | ||
| John Currie in North Barath | 3 | 3 | £0.6.0 | ||
| John Webster at Broodhills | 4 | 4 | £0.8.0 | ||
| James Taylor in Venterfair | 3 | 3 | £0.6.0 | ||
| John Willson in Primrose | 3 | 3 | £0.6.0 | ||
| James Donald at Primrose | 3 | 3 | £0.6.0 | ||
| James Philp in Mounthoolie | 1 | 1 | £0.2.0 | ||
| David Scott at Mounthoolie | 1 | 1 | £0.2.0 | ||
| James Scott at Mounthoolie | 1 | 1 | £0.2.0 | ||
| John Swan in Spittall | 2 | 2 | £0.4.0 | ||
| Robert Taylor in Draymilne | 2 | 2 | £0.4.0 | ||
| James Young in Damhead | 2 | 2 | £0.4.0 | ||
| George Crae at Jooks drum | 1 | 1 | £0.2.0 | ||
| David Douglass at Creessford | 1 | 1 | £0.2.0 | ||
| Earl of Elgin of Broomhall | 3 | 3 | £0.12.0 | ||
| William Aitkenson For Pitfirrin Coalliery | 3 | 3 | £0.12.0 | ||
| William Ramsay at Crosgates | 2 | 2 | £0.4.0 | ||
| 51 | 45 | 6 | £5.14 | ||
| Carry Over |
Transcribe other information
[Page] 75 -- 3d. page
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).