, 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=187){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 |
|---|---|---|---|---|---|---|
| 14 Jun 1791 | Inveresk | |||||
| James Watson Carter Mussleburgh | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| George Charles Flesher | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Walter Moodie Gardner | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Gibson Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Smart Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Seaton Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Kirkwood Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Duncan Wilkie Flesher | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Reid Flesher | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Stewart Flesher | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Guild Innkeeper | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Moffatt Carter | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Robert Mathew Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Walter Rymer Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Hog Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Hunter Baker | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Charles Moffatt Gardner Inveresk | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Kirkwood Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Patterson Plasterer Newbigging | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Martin Campbell Carter | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Kedstie | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| 25 | 25 | £2.10.0 | £0.5.0.0 |
Transcribe other information
[Page] 187
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).