, 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=17){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 |
|---|---|---|---|---|---|---|
| 1791 | Tarbolton Brot. [Brought] forward | 5 | 5 | £0.10.0 | £0.1.0.0 | |
| Alexander Drenan in Wallston | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Wilson in Pearhill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Wilson in Dyke | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Edward Nickolson in Highshield yeards | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Drenan in Roadend | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Tunnock in Birks | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Matthew Morton in Allonburn | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John McMillan on Lochlyhill | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Alexander Morton in Woodend | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Total | 15 | 15 | £1.10.0 | £0.3.0.0 | ||
| The Country part of Irvine | ||||||
| 23 Sep 1791 | John Andrew in Halfway | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| Robert Lusk in Halfway | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Carry Over | 2 | 2 | £0.4.0 | £0.0.4.8 |
Transcribe other information
Page 11th Survey Continued
[Page] 17
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).