, 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=159){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 |
|---|---|---|---|---|---|---|
| 13 Sep 1791 | William Douglas Gibbetoll | 2 | 2 | £0.4.0 | £0.0.4.8 | |
| William Russel Gibbetoll | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Martin Spence Gibbetoll | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Ferguson | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Peter Simpson | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| James Hervie | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Charles Duff | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Henry Moffat | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Charles Aitkinson | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| George Falconer | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| William Henderson | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| George Russel | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Berrie | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| David Berrie | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Groat | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Straten | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Mrs. Braidwood | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Robison | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Broun | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Edward Mourish | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Martin | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Archibald Walker | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| David Goat | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 38 | 38 | £3.16.0 | £0.7.7.2 |
Transcribe other information
[Page] 159
Parish of West Church from 5 April 1791 to 5 April 1792
William Cunningham Surveyor
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).