, 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=186){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 |
|---|---|---|---|---|---|---|
| 13 Jun 1791 | Inveresk Parish | |||||
| John Thomson Esqre | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Chalmers Sclater | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Robert Hunter Esqr. of Campie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Thompson Gardner | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Mr Brown Distiller | 10 | 10 | £1.0.0 | £0.2.0.0 | ||
| George Young Brewer | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Robert Verner Brewer | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Rodger Merchant | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Peter Scott Brewer | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Sir Archibald Hope | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Mr Tait Brewer | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John McMillan Carter | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Charles Stewart Baker | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Meggat Manufr. [Manufacturer] | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Martine Brewer | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Quarrier | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Wilson Brewer | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| 31 | 31 | £3.2.0 | £0.6.2.4 |
Transcribe other information
[Page] 186
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).