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 |
|---|---|---|---|---|---|---|
| 21st Jun 03 Jul 1791 | Carstairs Parish 24th | |||||
| William Spence Carrier Carstairs | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Elder in Renstruthers | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Forrest in Renstruthers | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Lawson in Renstruthers | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Lawrie in Renstruthers | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Barrie in Renstruthers | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Adam Tennant in Renstruthers | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Waygateshaw in Renstruthers | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Brown in Renstruthers | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Reid in Cleghornmuir | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Forrest in Girdhimstraid | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Prentice in Stabbielie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas McGhie in Whitelees | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Hastie in Hairlaw | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Richard Wallace in Hairlaw Dyke | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Total | 15 | 15 | £1.10.0 | £0.3.0.0 | ||
| 04 & 05 July 1791 | Carnwath Parish 25th | |||||
| Mr George Mark Minr [Minister] of Carnwath | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| Thomas Somervile Mercht [Merchant] | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Ingles Mercht [Merchant] | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Stark Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Carry Over | 6 | 6 | £0.12.0 | £0.1.2.4 |
Transcribe other information
Lanerk Shire Survey Continued
[Page] 135
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).