, 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=181){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 May 1791 | Laswade | |||||
| Brought forward | 7 | 7 | £0.14.0 | £0.1.4.8 | ||
| David Hunter at Polton | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Terrence Duggan Bleacher | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Simpson Paper maker | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Francis Strachan Paper maker Chd. [Charged] by Mr. Tait or Mr. Maughan | ||||||
| James Millar Brewer Loanhead | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Tully Weaver | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Millar Junr. [Junior] Loanhead | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Bishop Abernathie Drumsand | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Mr Hickfoord Rosewell | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Mr Lockhart of Dryden | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Taylor Elginhaugh | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Allan Pardalees | 4 | 4 | £0.8.0 | £0.0.9.6 | ||
| Alexander Gray Elginbank | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| James Simpson Kirkettle mill | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| William Ainslie at Rosline | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Cochrane Milton Mill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Ainslie Rosline | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| 32 | 32 | £3.4.0 | £0.6.4.8 |
Transcribe other information
[Page] 181
Cart Tax
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).