, Cart tax - Volume 12 - Counties (see 'More info' for county details), E326/7/12&destination=/virtual-volumes/volume-images/volume_data-E326-7-12/REX01666?image_number=104){kind=link}
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 |
|---|---|---|---|---|---|---|
| Parishes collected | ||||||
| Country part of Kirkcudbt. [Kirkcudbright] | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Troqueer | 11 | 11 | £1.2.0 | £0.2.2.4 | ||
| Kelton | 6 | 6 | £0.12.0 | £0.1.2.4 | ||
| Twynholm | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Girthon | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 22 | 22 | £2.4.0 | £0.4.4.8 |
Transcribe other information
[Page] 104
Survey of the Cart Tax Kirkcudbt. [Kirkcudbright] Shire
continued
Proof 22 Carts at £0.2.0 per is £2.4.0
£2.4.0.0
10per Cent thereon is. £0.4.4.8
£2.8.4.8/10
I Anthony Macmillan Survr. [Surveyor] aforesaid do hereby Certify
that upon careful examination of the foregoing Several
rates and duties I find they amount in whole to the
sum of Two pounds eight Shillings & four pence eight
tenths of a penny sterling; and that upon the
Sixth day of December Mvij c & ninety one years [1791] I delivered
to Alexander Gordon Esqr. of Campbelton Collector of the sd. [said]
Duties for the Burgh aforesaid an exact Duplicate
of the foregoing which contained my oath that reqr. [requisitions]
or notices were delivered to or left for the said Several
Persons at their dwelling places of the dates
annexed to their respective names that were to be
charged with the Duties so certified to be due from
them
Anthony Macmillan
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).