, 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=176){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 | ||||||
| Daniel Robb Libberton Kirk | 4 | 4 | £0.8.0 | £0.0.9.6 | ||
| David Beveridge at Libberton Kirk | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Mitter at Libberton Kirk | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Pennycook at Libberton Kirk | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Mathew Ewart at Libberton Kirk | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Anderson at Libberton Kirk | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Pennycook at Libberton Kirk | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| James Pennycook at Upper Libberton | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Andrew Ewart at Morton | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| William Cunningham at Reidhouses | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Steedman at Reidhouses | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Hugh Lees at Greenend | 4 | 4 | £0.8.0 | £0.0.9.6 | ||
| George Torronce in South Houses | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| Harper & Purdie at Burnhead | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| William Backs at Burnhead | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Thomas Simpson at Burnhead | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 32 | 32 | £3.4.0 | £0.6.4.8 |
Transcribe other information
[Page] 176
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).