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 |
|---|---|---|---|---|---|
| 11 Jun 1790 | Ketle | ||||
| John Crombie at Divan | 1 | 1 | £0.2.0 | ||
| James Readie Senior East Balingall | 1 | 1 | £0.2.0 | ||
| Thomas Readie at Coaltown | 1 | 1 | £0.2.0 | ||
| Robert Lindsay at Ketlehill | 1 | 1 | £0.2.0 | ||
| William Smith at Muirhead | 1 | 1 | £0.2.0 | ||
| John Grant in Skirlebear | 1 | 1 | £0.2.0 | ||
| John Imry in Skirlebear | 1 | 1 | £0.2.0 | ||
| Andrew Beat in Crosshouses | 1 | 1 | £0.2.0 | ||
| James Millie at Crosshouses | 1 | 1 | £0.2.0 | ||
| Robert Robertson in Thorny hill | 1 | 1 | £0.2.0 | ||
| Robert Thomson at the Hill of Forther | 1 | 1 | £0.2.0 | ||
| Henry Hamilton Watingham | 1 | 1 | £0.2.0 | ||
| James West at Watingham | 1 | 1 | £0.2.0 | ||
| John Simpson in Clovinston | 1 | 1 | £0.2.0 | ||
| John Halkerston in Rameldry | 1 | 1 | £0.2.0 | ||
| David Sime in Pitrainy | 1 | 1 | £0.2.0 | ||
| Robert Honnyman in Pitrainy | 1 | 1 | £0.2.0 | ||
| Thomas Gibson in Blackdykes | 1 | 1 | £0.2.0 | ||
| William Walker in Ketlehill | 1 | 1 | £0.2.0 | ||
| David Elder in Balmalcolm | 1 | 1 | £0.2.0 | ||
| William Crie at Milntaill | 1 | 1 | £0.2.0 | ||
| Robert Lonie Bowden | 1 | 1 | £0.2.0 | ||
| Andrew Ramsay in Hiltonnhill | 1 | 1 | £0.2.0 | ||
| David Imry at Parkwall | 1 | 1 | £0.2.0 | ||
| 24 | 24 | £2.8.0 | |||
| 16 Jun 1790 | Kinglassie | ||||
| Andrew Dall in Kinglassie | 1 | 1 | £0.2.0 | ||
| David Turnbull in Kinglassie | 1 | 1 | £0.2.0 | ||
| Robert Anderson in Kinglassie | 1 | 1 | £0.2.0 | ||
| James Henderson at the Bank Goatmilk | 1 | 1 | £0.2.0 | ||
| James Goodwillie Tans hall | 1 | 1 | £0.2.0 | ||
| James Ramsay Southeren Muir | 1 | 1 | £0.2.0 | ||
| 6 | 6 | £0.12.0 | |||
| Carry Over |
Transcribe other information
[Page] 78
6th 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).