, 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=164){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 | 178 | 178 | £17.16.0 | £1.15.7.2 | ||
| John Craig South Leith | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Charles Dunbarr South Leith | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Mathew Dewar South Leith | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Robert Darling | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Robert Forrester | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| Andrew Gairdner | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Gairdner | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Peter Gairdner | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Gilbert Gullen | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| William Kerr | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Law | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Main Sen. [Senior] | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| Alexander Main Junr. [Junior] | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Main South Leith | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Nimmo South Leith | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Nimmo Jun. [Junior] | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Reid | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| William Steedman | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| William Skinner | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Yule | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| Carry over | 216 | 216 | £21.12.0 | £2.3.2.4 |
Transcribe other information
[Page] 164
Parish of South Leith 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).