, 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=173){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 |
|---|---|---|---|---|---|---|
| 29 Apr 1791 to | Libberton | |||||
| 27 May 1791 | John Cockburn farmer | 2 | 2 | £0.4.0 | £0.0.4.8 | |
| George Sommerville | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Mrs Currie | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| David Salmond | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Salmond Girdwell | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Falconer Baker Gilmerton | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| William Handyside Farmer Gilmerton | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| William Hunter Farmer Gilmerton | 5 | 5 | £0.10.0 | £0.1.0.0 | ||
| James Nicol Kivick mill | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| Peter Scott Brewer | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Williams | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Bairns father at Straton | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Capt. [Captain] Gilbert Waugh | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Peter Gunton at Burdiehouse | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| George Aitchison Long Niddrie | 5 | 5 | £0.10.0 | £0.1.0.0 | ||
| Robert Kirkwood at Long Niddrie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Ormiston at Long Niddrie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Hugh Gray at Long Niddrie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Gray at Long Niddrie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 37 | 37 | £3.14.0 | £0.7.4.8 |
Transcribe other information
[Page] 173
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).