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 |
|---|---|---|---|---|---|---|
| 1791 | Old Cumnock Brot. [Brought] Over | 9 | 9 | £0.18.0 | £0.1.9.6 | |
| 2/3 Sep 1791 | William McCowan in Longhouse | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| James Houston in Horsecleugh | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Andrew Templeton in Barshouse | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Crichton in Middleton | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Daniel Tympany in Meadow | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Leyburn at Bridgend | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Total | 16 | 16 | £1.12.0 | £0.3.2.4 | ||
| Muirkirk | ||||||
| 3 Sep 1791 | Adam Begin Oldhouseburn | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| Adam Beg Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Shaw Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Boyd Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Brydon Tardoors | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Wilson Laigh Dalfram | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Total | 6 | 6 | £0.12.0 | £0.1.2.4 |
Transcribe other information
PAge 5th Survey Continued
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).