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 |
|---|---|---|---|---|---|---|
| 30 Jun 1791 | Symington Parish 37th | |||||
| Robert Blacklaw Smith in Symington | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Smiellie in Symington | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Paterson in Symington | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Aiken in Symington | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Bertram in Symington | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Waugh in Symington | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Ferguson in Symington | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Total | 7 | 7 | £0.14.0 | £0.1.4.8 | ||
| 06 Jul 1791 | Covington Parish 38th | |||||
| James Sinclair at Thankertonboat | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Lindsay Mealmonger at Thankertonboat | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Pringle near Covington | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Lindsay Meadowflet | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Thomson Carrier in Covington | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Brownlie in Harnhill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Purdie in Hilllands | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Purdie in Hilllands | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Total | 8 | 8 | £0.16.0 | £0.1.7.2 | ||
| 07 Jul 1791 | Pettynain Parish 39 | |||||
| Robert Bertram in Pettynain | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Smith in Dykehead | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Total | 2 | 2 | £0.4.0 | £0.0.4.8 |
Transcribe other information
Lanerk Shire Survey Continued
[Page] 145
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).