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 |
|---|---|---|---|---|---|---|
| West Kirk | ||||||
| 6 ... 1791 | John Meggat Leather Mt. [Merchant] | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| Hugh Bell Brewer | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| George Forrest Brewer | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Ritchie Brewer | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Handyside | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Mr. Bee Brewer | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Sinclair Brewer | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Johnstone Brewer | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Preston | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Bishop | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| William Neilson | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Mitchel | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Musgrove | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Charles Stewart | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Brown Gibbit Toll | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Laurence Johnstone | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Charles Groat Gardener | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Kilpatrick | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Clunnie Brewer | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Walter Biggar | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Mr. Laing brewer | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Gardiner | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Ebinezer Gardiner | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Black baker | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Mr Handyside baker | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Biggar | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Mr Key brewer | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Edward Hume brewer | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Mr Pringle Bowland | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Mr Balderston | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Lady Arniston 37. | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Carry over | 37 | 37 | £3.14 | £0.7.4.8 |
Transcribe other information
[Page] 151 MIDLOTHIAN
Report of the Cart Tax in the County of
Edinbr. [Edinburgh] for the year ending 05 Apr [April] 1792 per John Taitt Survr. [Surveyor]
Transcriber's notes
Date month missing
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).