, 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=137){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 |
|---|---|---|---|---|---|---|
| Brought Over | 28 | 28 | £2.16.0 | £0.5.7.2 | ||
| Hugh Lockie in Stobbwood | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Wyper in Stobbwood | 1 | 1 | 0.2.0 | £0.0.2.4 | ||
| James Aiton in Forth | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Mickle in Forth | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| William Bryce Near Forth | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Prentice in Mid Forth | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Adam Prentice in Greenwell | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Haddow in Greenwell | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Nimmo in Greenwell | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Barrie in Greenwell | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Wallace Senr [Senior] in Greenbank | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Wallace Junr [Junior] in Greenbank | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Cleugh Iron Work company | 12 | 12 | £1.4.0 | £0.2.4.8 | ||
| Samuel Wilson in Stabwood | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| James Wilson in Highwood | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Prentice in Hinshelwood | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Total | 58 | 58 | £5.16.0 | 0.11.7.2 | ||
| 08 Jul 1791 | Dunsyre Parish 26th | |||||
| John Sanderson Carrier in Deanhead | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Watson in West Town | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Mossman in Anstonpark | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Samuel Somervile Mercht [Merchant] westtown | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Total | 4 | 4 | £0.8.0 | 0.0.9.6 |
Transcribe other information
Lanerk Shire Survey Continued
[Page] 137
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).