, 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=142){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 | 9 | 9 | £0.18.0 | £0.1.9.6 | ||
| Robert Colthard in Glentewing | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Afflect in Boaghouse | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Cook in Boaghouse | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Total | 12 | 12 | £1.4.0 | £0.2.4.8 | ||
| 22 & 23 Jun 1791 | Douglas Parish 35th | |||||
| Andrew Johnston Carrier in Douglas | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Gavin Lawrie Carrier in Douglas | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Thomas Smith Carrier in Douglas | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| James Brown Carrier in Douglas | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Thomas Greenshields Carrier inDouglas | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| William Forrest Carrier in Douglas | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Currie Brewer Carrier in Douglas | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Braidwood Carrier in Douglas | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Brown Mercht [Merchant] & Carrier in Douglas | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Samuel Black Carrier in Douglas | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Ritchie Carrier in Douglas | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Hugh Gall Gateside | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Aiken Nethertown | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Archibald Aiken in Jeanfield | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Thomas Willison in Glespine | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Mason in Byres | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| James Wood Brackead | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Carry Over | 24 | 24 | £2.8.0 | £0.4.9.6 |
Transcribe other information
Lanerk Shire Survey Continued
[Page] 142
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).