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 | 23 | 23 | £2.6.0 | £0.4.7.2 | ||
| William Thom in Baw boag | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Hamilton at the Kirk | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Wood in Shank | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Gavin Wotherspoon in Bidding | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Waddle in Bidding | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Shanks in Brownieside | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Stevenson in Thrashy bush | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Wotherspoons in Dumgelloch | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Young in Dumgelloch | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Black in Eastcraignewk | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Black in Craignewk | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Ingles in Colliertree | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Miller in Wandsmailing | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Jaffry Caldercrooks | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Bonnie in Caldercrooks | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Thomson in Burnfoot | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Black in Leesend | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Shanks of Garn | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Shanks in Blackridge | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Shanks in Drumbowie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Mair in Kipbyres | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Colquhoun in Bellsdykes | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James & William Forsyth Back of the Moss | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Carry Over | 46 | 46 | £4.12.0 | £0.9.2.4 |
Transcribe other information
Lanerk Shire Survey Continued
[Page] 129
Transcriber's notes
Gavin Wotherspoon in Bidding appears as Gavin Wotherspoon in Ridding in other volumes
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).