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 |
|---|---|---|---|---|---|
| 1790 | Country part of Kirkcudbright | ||||
| Alexander Rae, Lochfergus | 1 | 1 | £0.2.0 | ||
| William Mcmillan, Carse | 1 | 1 | £0.2.0 | ||
| 2 | 2 | £0.4.0 | |||
| Troqueer | |||||
| John Kelly Bridge end | 1 | 1 | £0.2.0 | ||
| John Currie Bridge end | 1 | 1 | £0.2.0 | ||
| Robert Kirk Bridge end | 1 | 1 | £0.2.0 | ||
| John Kelly Junr. [Junior] Bridge end | 1 | 1 | £0.2.0 | ||
| Edward Crocket Bridge end | 1 | 1 | £0.2.0 | ||
| John Sturgeon Bridge end | 1 | 1 | £0.2.0 | ||
| James Clark Bridge end | 1 | 1 | £0.2.0 | ||
| Hugh Liddel Bridge end | 1 | 1 | £0.2.0 | ||
| James Stewart Bridge end | 1 | 1 | £0.2.0 | ||
| John Ferguson Bridge end | 1 | 1 | £0.2.0 | ||
| James Grierson Bridge end | 1 | 1 | £0.2.0 | ||
| John Grierson in Boag | 1 | 1 | £0.2.0 | ||
| Mr. Biggar, Larg | 1 | 1 | £0.2.0 | ||
| Charles Barry Netherton | 2 | 2 | £0.4.0 | ||
| 15 | 15 | £1.10.0 | |||
| Kelton | |||||
| John Douglas Carlingwark | 1 | 1 | £0.2.0 | ||
| John Haugh, Buchan | 1 | 1 | £0.2.0 | ||
| William Parker near Carlingwark | 1 | 1 | £0.2.0 | ||
| David Rae Carlingwark | 1 | 1 | £0.2.0 | ||
| John Wallace Carlingwark | 1 | 1 | £0.2.0 | ||
| Nathaniel Copland Rhonhouse | 1 | 1 | £0.2.0 | ||
| 6 | 6 | £0.12.0 | |||
| Tungland | |||||
| Samuel McGowan Tungland | 1 | 1 | £0.2.0 | ||
| Twynholm | |||||
| Allan McCoskrie Tarf bridge | 1 | 1 | £0.2.0 | ||
| John McCartney in Riggings | 1 | 1 | £0.2.0 | ||
| 2 | 2 | £0.4.0 |
Transcribe other information
[Page] 99
Survey of the Cart Tax in the Stewartry of
Kirkcudbright from the 5th of April 1790 to the 5th April 1791 By Anthony Macmillan
Survy. [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).