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 | 55 | 55 | £5.10.0 | £0.11.0.0 | ||
| John Buchanan in Clelland Townhead | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Reid in Hattonhill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Gibson in Measliebank | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Peters in Hindfield | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Neilson in Highsetheads | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Thomas Mackay in Burnhouse | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Sawers in Braidelees Monkland Mill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Mackay in Craigbank | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Smiellie in Ridgehead | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Naismith in Townhead of Woodhall | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Thomson in Woodhall Land | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Bell in Wranghim | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Rodger in Rowntrees | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| William Rodger in Fauldyet | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Johnston & Son in Johnstonhall | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Omoa Iron Work | 6 | 6 | £0.12.0 | £0.1.2.4 | ||
| Andrew Main in Pickarstonhill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Total | 80 | 80 | £8.0.0 | £0.16.0.0 | ||
| 25 Jul 1791 | Old Monkland Parish 17th | |||||
| Andrew Stirling Esqr of Drumpellier | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| Capt. [Captain] John Christie at Gartshirrie | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| William Creelman at Coats | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Carry Over | 7 | 7 | £0.14.0 | £0.1.4.8 |
Transcribe other information
Lanerk Shire Survey Continued
[Page] 125
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).