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 |
|---|---|---|---|---|---|---|
| 12 Jul 1791 | Carmunock Parish 5th | |||||
| John Smith in Busbie | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| William Hamilton in Cathcan | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Alexander in Hill of Drips | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Robert Reid in Hill of Drips | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Alexander in Drips | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Total | 9 | 9 | £0.18.0 | £0.1.9.6 | ||
| 13 Jul 1791 | Rutherglen Parish 6th | |||||
| James Ferrie Esqr of Farm | 6 | 6 | £0.12.0 | £0.1.2.4 | ||
| Patrick Lyon at Bulloch Mill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Total | 7 | 7 | £0.14.0 | £0.1.4.8 | ||
| 11 & 14 & 18 Jul 1791 | Cambuslang Parish 7th | |||||
| John Yuil in Burn | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Jackson in Burnside | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Dick in Greenlees | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Hamilton in West Greenlees | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Archibald Peirston in Chapplemains | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| James Couper in Flemingtown | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| William Pettegrew in Househill | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Wilson in Framefolly | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Cochran in Reidlaywood | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Sommers in Saughieboag | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Morrison in Whitelawburn | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| James Polloch in Turnlaw | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Dick in Turnlaw | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Carry Over | 19 | 19 | £1.18.0 | £0.3.9.6 |
Transcribe other information
Lanerk Shire Survey Continued
[Page] 113
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).