, 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=191){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 |
|---|---|---|---|---|---|---|
| 28 Jun 1791 | Dalkeith | |||||
| Thomas Robison Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Hutcheson Irn Mill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Gray Baker | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Hunter Carrier | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Cook | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Slight Lugton | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Baillie Bridend | 4 | 4 | £0.8.0 | £0.0.9.6 | ||
| Mr Peden Gardner | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Mr Fletcher Gardner | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Mr Simpson Brewer | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Meggat Bookseller | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Hog Baker | 4 | 4 | £0.8.0 | £0.0.9.6 | ||
| Robert Aitken farmer | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Douglas Gardner | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Duke of Buccleugh | 8 | 8 | £0.16.0 | £0.1.7.2 | ||
| David Crighton & Company | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Charles Sanderson Mason | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Charles Borthwick Gardner | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 33 | 33 | £3.6.0 | £0.6.7.2 |
Transcribe other information
[Page] 191
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).