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 |
|---|---|---|---|---|---|---|
| Brought Over | 40 | 40 | £4.0.0 | £0.8.0.0 | ||
| John Longmuir in Burnhead | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Fram in Mirrytown | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Frame in Dykehead | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Dallzell at Aven Bridge | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Goldie Miller Avenmill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Legate in Muirhouses | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Total | 47 | 47 | £4.14.0 | £0.9.4.8 | ||
| 14 Jun 1791 | Dalzell Parish 15th | |||||
| Alexander Neilson in Meadowhead | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Somervile in Johnston | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Lightbody in Craignewk | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Smiellie in Townhead of Flemington | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Smiellie in Townfoot of Flemington | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Muirhead in Flemington | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Francis Mackay in Windmillhill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Falconer in Banckhead | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Brownlie in Nether Johnston | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Lindsay in Nether Johnston | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Bell in Toddle burn | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Barrie in WindMillhill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William King in Motherwell | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Buchanan in Motherwell | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Total | 14 | 14 | £1.8.0 | £0.2.9.6 | ||
| 16 Jun 1791 | Bothwell Parish 16th | |||||
| William Caldwell Couper in Bothwell | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Kent in Bothwell | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Carry Over | 2 | 2 | £0.4.0 | £0.0.4.8 |
Transcribe other information
Lanerk Shire Survey Continued
[Page] 122
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).