, 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=188){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 |
|---|---|---|---|---|---|---|
| 15 Jun 1791 | Inveresk | |||||
| James Jardan Carrier Newbigging | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Carmichael Baker | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Patterson Wright | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Thomas Leggat Skinner Millhill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Simpson Mason Fisherow | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Aitken Brewer | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| David Weymess Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Shiels Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Henry Black Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Smart Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Charles Flesher | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Petter Baker | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Mrs Wilson Corn Dealer | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Thompson Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Smith Innkeeper | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Hay Corn dealer | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| James Hay Baker | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Greig Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Walter Crown Carter | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Alexander Monro Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 25 | 25 | £2.10.0 | £0.5.0.0 |
Transcribe other information
[Page] 188
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).