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 | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Wighteman in Lamington | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Moffat Carrier in Lamington | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Watson in Lamington | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Alexander Watson in Overburn | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| William Watson in Callends | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| William Smith in Longknows | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Paul Neilson in Braehead | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Total | 12 | 12 | £1.4.0 | £0.2.4.8 | ||
| 27 Jun 1791 | Crawford Parish 33rd | |||||
| John Watson in Crawford | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Anderson Skin Mercht [Skin Merchant] in Crawford | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Marchbanks in Crawford | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Total | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| 25 Jun 1791 | CrawfordJohn Parish 34th | |||||
| James Johnston at Abington | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| William Clelland in Boaghouse | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Carmichael in Boaghouse | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Hope Hunter Carrier at Mavisbank | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Dickson in Ballgreen | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Williamson in Glendowring | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Watson in Holmhead | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Hugh Haddow in Glentewing | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Carry Over | 9 | 9 | £0.18.0 | £0.1.9.6 |
Transcribe other information
Lanerk Shire Survey Continued
[Page] 141
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).