, 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=168){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 |
|---|---|---|---|---|---|---|
| Cramond | ||||||
| 13 Apr 1791 | Thomas Edington Merchant | 4 | 4 | £0.8.0 | £0.0.9.6 | |
| James Robb Brewer | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Ramsay Esqr. | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Lyon Drylie | 8 | 8 | £0.16.0 | £0.1.7.2 | ||
| Capt. [Captain] Maitland Marchfield | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| James Gillespie Farofar | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Hugh Millar Sutterhole | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Archibald Sinclair Bonyfield | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Adam Bonyfield | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Michle Bonyfield | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Peter White Lenypark | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Mr Smith farmer & Baker | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 24 | 24 | £2.8.0 | £0.4.9.6 | |||
| Collington | ||||||
| 18 Apr 1791 | Dr [Doctor] Alexander Monro Slatefoord | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| James Gibson Smith | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Hugh McWhirter Bleacher | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Archibald Lawrie Spylaw | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Gibson Gardner | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Granger Collington Mill | 4 | 4 | £0.8.0 | £0.0.9.6 | ||
| Carry over | 9 | 9 | £0.18.0 | £0.1.9.6 |
Transcribe other information
[Page] 168
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).