, 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=160){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 | 38 | 38 | £3.16.0 | £0.7.7.2 | ||
| 13 Sep 1791 | Robert Greive | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| David Lourie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Adam Scott | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Aitken | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| John Lourie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Anthony Whyte | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Proudfoot | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Moffat | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| James Lourie | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| James Lumsdain | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Anderson | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Donald McGrigor | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Gibson | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| William Stewart | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Train | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| George Merrylees | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Garden | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| George Annan | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Greir | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Todd | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Aitken | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Paten | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Henry Gibson | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Thomas Marshall | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 72 | 72 | £7.4.0 | £0.14.4.8 |
Transcribe other information
[Page] 160 2.
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).