, 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=165){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 | 216 | 216 | £21.12.0 | £2.3.2.4 | ||
| Craig Petrie | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Widow Torrance | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Widow Forrest | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Widow Weir | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Barrie | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Widow Bishop | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Kerr | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Wilson | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| Robert Wilson | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| William Cook Brewer | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Peter Davie | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| William Broun | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Charles Gilmour | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| George Stewart | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Slight | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Archibald Walters | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 241 | 241 | £24.2.0 | £2.8.2.4 |
Transcribe other information
[Page] 165
Parish of South Leith from 5 April 1791 to 5 of April 1792
William Cunningham Surveyor
Proof
241 Carts @ £0.2.0 each £24.2.0
10 per Cent thereon iz £2.8.2.4
Amount. £26.10.2.4
I William Cunningham Surveyor aforesaid do hereby certify that upon careful exam
ination of the foregoing rates and duties I find they amount to Tuenty four pounds two
shillings which with 10 per cent thereon being Two pounds eight shillings and two pence
four tenths sterling makes them in whole amount to the sum of Tuenty six pounds
ten shillings and Two pence four tenths sterling and that on the 26 day of March
I delivered to George Cranston Esqr. Collector for said parishes at his office an
exact duplicate signed duly examined and compared with the
foregoing account which contained my oath that notifications were delivered or left of the
duties foresaid and that the rates charged in said account were just and true
and to the best of my skill and knowledge and to the best of my believe no person
liable to be charged was ommitted
William Cunningham
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).