, 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=189){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 |
|---|---|---|---|---|---|---|
| Inveresk | ||||||
| James Wilson Carter Fisherow | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Primrose Walkmill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Richard Borthwick Carter Westpans | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Watson Potter Westpans | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Mortimer Brickmaker Westpans | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Andrew Alley Gardner at Westpans | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Almely Gardner at Westpans | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Peter Bourhill Baker in Mussleburgh | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Mathew Gray Baker in Mussleburgh | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Bourhill Baker in Newbigging | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Veitch farmer in Newbigging | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Lord Adam Gordon Inveresk | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Douglas Wright in Inveresk | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Watson Westpans | 4 | 4 | £0.8.0 | £0.0.9.6 | ||
| John Handyside Wanton wawls | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| Robert Skirving Mountainhill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Bryson Carter Whitehill | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| 24 | 24 | £2.8.0 | £0.4.9.6 | |||
| Page 20 [186] | 31 | 31 | £3.2.0 | £0.6.2.4 | ||
| 21 [187] | 25 | 25 | £2.10.0 | £0.5.0.0 | ||
| 22 [188] | 25 | 25 | £2.10.0 | £0.5.0.0 | ||
| 105 | 105 | £10.10 | £1.1.0.0 |
Transcribe other information
[Page] 189
Transcriber's notes
Volume 12 page numbers have been added in brackets against the Surveyors notes for reference
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).