, 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=152){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 |
|---|---|---|---|---|---|---|
| Brot [Brought] over | 37 | 37 | £3.14.0 | £0.7.4.8 | ||
| Mr John Craigie | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Lord President | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Mr Baxter Glazier | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Mr Fraser | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Cottrel founder | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Mr Keir | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| Alexander Reid | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Mathieson | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Lord Hailes Canongate | 2 | 2 | £0.8.0 | £0.0.9.6 | ||
| Lady Betty Anstruther | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Mr Dryburgh brewer | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Mr. McCoul | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Mr Ramsay Slater | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Col [Colonel] Erskine | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| James Hepburn | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Mr Arnot baker | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Mr Crichton | 2 | 2 | £0.8.0 | £0.0.9.6 | ||
| Jo Richmond & Cop. [Company] | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Mr Richardson | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Mr Sommerville | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Mr Salisbury Leithwalk | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Peter Sheiriff Gardr. [Gardener] | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William McLeod Gardener | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Will brewer | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Mr Craig brewer | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Veitch Gardr. [Gardener] | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Mr Wilson | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Bryden | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Main | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William White | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Messrs Dicksons | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Mr Comb brewer | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Mr Scott brewer | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Mr Giles brewer | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Carry over | 84 | 80 | 4 | £8.16.0 | £0.17.7.2 |
Transcribe other information
[Page] 152
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).