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 | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| James Braidwood in White castle | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Key in White castle | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Hogg in Craig Dean | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Hogg in Craig Dean | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Total | 7 | 7 | £0.14.0 | £0.1.4.8 | ||
| 1 Jul 1791 | Biggar Parish 30th | |||||
| Mrs Bradefute in Biggar | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| William Fleming in Biggar | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Paterson in Biggar | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Gilchrist & Sons Coupers Biggar | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Vllance Mercht [Merchant] Biggar | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Ritchard Tweeddie in Biggar | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Forrest in Biggar | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Andrew Forbes in Biggar | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Black in Biggar | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Archibald Cossar in Biggar | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Minto in Biggar | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John & Richard Thomson in Westrow | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Ferguson in Westrow | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Mastertown in Westrow | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Key in Edmondston | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Carry Over | 18 | 18 | £1.16.0 | 0.3.7.2 |
Transcribe other information
Lanerk Shire Survey Continued
[Page] 139
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).