, 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=177){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 Pentland at Craigs | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Pentland at Craigs | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| James Pentland at Craigs | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Dalgliesh at Craigs | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Findlay at Craigs | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Alexander Marr at Craigs | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Simpson at Craigs | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Forrest at Craigs | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Knight at Craigs | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Begrie at Craigs | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| James Dewar at Craigs | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Knight at Craigs | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| James Brodie at Craigs | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Widow Dobie at Craigs | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Finley at Stenhouse | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Lawden Patterson at Craigs | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Archibald Dunn at Craigs | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 25 | 25 | £2.10.0 | £0.5.0.0 |
Transcribe other information
[Page] 177
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).