, 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=162){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 | 101 | 101 | £10.2.0 | £1.0.2.4 | ||
| James Main | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John White Abbeyhill | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| James Muir | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Broun | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Wells | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Charles Fullerton | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Wallace | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Broun | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Broun | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Broun | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| George Kirk | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Graham | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Alexander Whyte | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| John Monnylaws | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Comb | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Allison | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Laurence Mitchelson | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Mr. Wilson Brewer | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Haig and Coy.[Company] Lochrin | 5 | 5 | £0.10.0 | £0.1.0.0 | ||
| John Hunter Lochrin | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| William Dickson Vintner Burrowmuirhead | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Gibson Smith | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Mr. Sawers farmer | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Mr. Elliot Gardner | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Michael Millar | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 140 | 140 | £14.0.0 | £1.8.0.0 |
Transcribe other information
[Page] 162
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).