, 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=175){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 |
|---|---|---|---|---|---|---|
| Libberton | ||||||
| David Gibson in Neither Libberton | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Patterson in Neither Libberton | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| George Guthrie in Neither Libberton | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Mathison in Neither Libberton | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Brown in Libberton Dams | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Clark in Libberton Dams | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Brown in Libberton Dams | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Turner in Parknuek | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Knight in Parknuek | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Peter Turner in Parknuek | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| George Niven in Redhouses | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Lawrie in Redhouses | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Charles Duff in Grayshall | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Finley Falconer Westmarch Bridgend | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| James Dick in Westmarch Bridgend | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Donaldson Little france | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Alexander Telfor Little france | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| George Watson at Cameron | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 27 | 27 | £2.14.0 | £0.5.4.8 |
Transcribe other information
[Page] 175
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).