, 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=118){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 |
|---|---|---|---|---|---|---|
| 28 & 29 Jun 1791 | Strathaven Parish 11th | |||||
| William Sempel Brewer in Strathaven | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Struthers Carter in Strathaven | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Borland Carter in Strathaven | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Drew Carter in Strathaven | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Allison Carter in Strathaven | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Barrie Carter in Strathaven | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Couper Carter in Strathaven | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Park Carter in Strathaven | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Swan Carter in Strathaven | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Semple Carter in Strathaven | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Barrie Carter in Strathaven | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Lawrie Carter in Strathaven | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Stewart in Goosburn | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| James Finlay in Overmuir | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Shearer of Brae | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Lachore Carrier near Netherfield | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Total | 17 | 17 | £1.14.0 | £0.3.4.8 | ||
| 26 Jul 1791 | Stonehouse Parish 12th | |||||
| John Hamilton Changekeeper Stonehouse | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Miller Carter Stonehouse | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Russel Carter Stonehouse | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Gilmour Carter Stonehouse | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Carry Over | 4 | 4 | £0.8.0 | £0.0.9.6 |
Transcribe other information
Lanerk Shire Survey Continued
[Page] 118
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).