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 |
|---|---|---|---|---|---|
| 14 Jun 1790 | Falkland Brought Over | 6 | 6 | £0.12.0 | |
| James Anderson in Falkland | 1 | 1 | £0.2.0 | ||
| Colin Barclay in Falkland | 1 | 1 | £0.2.0 | ||
| David Sallmond in Newton | 1 | 1 | £0.2.0 | ||
| James Wallace in Nethill | 1 | 1 | £0.2.0 | ||
| John Thom in Nethill | 1 | 1 | £0.2.0 | ||
| Robert Braid in Fruchymiln | 1 | 1 | £0.2.0 | ||
| George Braid in Holemiln | 1 | 1 | £0.2.0 | ||
| William Anderson in Glasley | 3 | 3 | £0.6.0 | ||
| James Readie in Nether drums | 2 | 2 | £0.4.0 | ||
| 18 | 18 | £1.16.0 | |||
| 27 Aug 1790 | Forgan | ||||
| John Hay at Newport | 1 | 1 | £0.2.0 | ||
| Andrew Rodger at Newport | 1 | 1 | £0.2.0 | ||
| 2 | 2 | £0.4.0 | |||
| 8 Jun 1790 | Kennoway | ||||
| Thomas Cassells in Kennoway | 1 | 1 | £0.2.0 | ||
| Robert Wishart in Kennoway | 1 | 1 | £0.2.0 | ||
| Alexander Blyth in Kennoway | 1 | 1 | £0.2.0 | ||
| Widow Bethune in Kennoway | 1 | 1 | £0.2.0 | ||
| John Nicoll in Kennoway | 1 | 1 | £0.2.0 | ||
| John Hutchison in Kennoway | 1 | 1 | £0.2.0 | ||
| Andrew Wilkie at the Starr | 1 | 1 | £0.2.0 | ||
| William Patterson in the Starr | 1 | 1 | £0.2.0 | ||
| David Kinloch in Gally hill | 1 | 1 | £0.2.0 | ||
| Andrew Jackson in Badgerbank | 1 | 1 | £0.2.0 | ||
| John Garland in Bentown | 1 | 1 | £0.2.0 | ||
| 11 | 11 | £1.2.0 | |||
| Carry Over |
Transcribe other information
[Page] 77 --5th 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).