, 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=190){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 |
|---|---|---|---|---|---|---|
| 27 Jun 1791 | Dalkeith | |||||
| John Adamson Galas hall | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Bennet Carrier | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Mitchell Corkcutter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Barrie Lugton | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Melvil Burd | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Armstrong & Company Lugton | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Drummond Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Sprott Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Donaldson Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Burgon Lugton | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Bryson | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Brown Walkmill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Carthfrae Brewer | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Duff Brewer | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Hunter Dalkeith | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Adam Young Brewer | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Kempt Brewer | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Wilson | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Armstrong Brewer | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Sellars | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Walter Buchan | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 21 | 21 | £2.2.0 | £0.4.2.4 |
Transcribe other information
[Page] 190
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).