Volume contents
- 1 - 1791-1792 , Aberdeen
- 5 - 1791-1792 , Argyll
- 7 - 1791-1792 , Ayr
- 35 - 1791-1792 , Banff
- 37 - 1791-1792 , Berwickshire
- 45 - 1791-1792 , Clackmannanshire
- 49 - 1791-1792 , Dumbarton
- 57 - 1791-1792 , Dumfries
- 62 - 1791-1792 , Kirkmahoe
- 69 - 1791-1792 , East Lothian
- 70 - 1791-1792 , Haddington
- 77 - 1791-1792 , Fife
- 89 - 1791-1792 , Forfar
- 95 - 1791-1792 , Kincardine
- 99 - 1791-1792 , Kinross
- 103 - 1791-1792 , Kirkcudbright
- 107 - 1791-1792 , Lanarkshire
- 151 - 1791-1792 , Midlothian
- 159 - 1791-1792 , South Leith
- 199 - 1791-1792 , Elgin
- 201 - 1791-1792 , Peebles
- 205 - 1791-1792 , Perth
- 209 - 1791-1792 , Renfrew
- 213 - 1791-1792 , Glasgow
- 224 - 1791-1792 , Roxburgh
- 232 - 1791-1792 , Selkirk
- 234 - 1791-1792 , Stirling
- 250 - 1791-1792 , Linlithgow
- 262 - 1791-1792 , Wigtown
| Date | Masters/mistresses names | Actual # | 2 wheel carts | 3-4 wheel wains/wagons | Duty | 10% per 31 George III |
|---|---|---|---|---|---|---|
| 3 Jul 1791 | Country part of Kirkcudbt. [Kirkcudbright] | |||||
| Charles Anderson in Boreland | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Troqueer | ||||||
| 22 Jul 1791 | Adam Currie Cargen Bridge | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| John Kelly Bridgeend | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Kelly Junr. [Junior] | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Edward Crocket | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Sturgeon | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Clark | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Hugh Liddel | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Stewart | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Ferguson | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Charles Barry in Netherton | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| 11 | 11 | £1.2.0 | £0.2.2.4 | |||
| Kelton | ||||||
| 26 Aug 1791 | John Douglas Carlingwark | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| John Haugh Buchan | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Parker near Carlingwark | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Rae Carrier Carlingwark | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Wallace Carrier Carlingwark | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Nathaniel Copland Rhonhouse | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 6 | 6 | £0.12.0 | £0.1.2.4 | |||
| Twynholm | ||||||
| 6 Sep 1791 | Allan McCorkrie Tarf bridge | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| John McCartney Riggings | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 2 | 2 | £0.4.0 | £0.0.4.8 | |||
| Girthon | ||||||
| 17 Sep 1791 | Andrew Muir Carrier | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| Parishes |
Transcribe other information
[Page] 103 KIRKCUDBRIGHTSHIRE
Survey of the Cart Tax in the Shire of Kirkcudt. [Kirkcudbright]
from the 5th of April 1791 to the 5th April 1792 by Anthony Macmillan Surveyor
Scottish Exchequer (Tax Records), Cart tax - Volume 12 - Counties (see 'More info' for county details), E326/7/12
This volume contains information on the cart tax collected from the counties of Aberdeenshire, Ayrshire, Argyll, Banffshire, Berwickshire, Clackmannanshire, Dunbartonshire, Dumfriesshire, East Lothian (Haddington), Fife, Forfarshire (Angus), Kincardineshire, Kinross-shire, Kirkcudbrightshire, Lanarkshire, Midlothian (Edinburghshire), Morayshire (Elgin), Peeblesshire, Perthshire, Renfrewshire, Roxburghshire, Selkirkshire, Stirlingshire, West Lothian (Linlithgowshire) and Wigtownshire in 1791-1792.
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).