, 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=192){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 |
|---|---|---|---|---|---|---|
| Dalkeith | ||||||
| David Hunter Glasgow Carrier | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Gladstons Carrier | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Bennet Carrier | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Widow Gladstons Carrier | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Mitchell Baker | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Archibald Patterson | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Archibald Shiels | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 7 | 7 | £0.14.0 | £0.1.4.8 | |||
| Page 24 [190] | 21 | 21 | £2.2.0 | £0.4.2.4 | ||
| 25 [191] | 33 | 33 | £3.6.0 | £0.6.7.2 | ||
| 61 | 61 | £6.2.0 | £0.12.2.4 | |||
| Newbattle | ||||||
| 30 Jun 1791 | James Lumsdane Gardner | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| Legrand Lumsdane Gardner | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Burns Gardner | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Ainslie | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| William Thompson Newton | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Joseph Pringle Newbyres Mill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Carry over | 8 | 8 | £0.16.0 | £0.1.7.2 |
Transcribe other information
[Page] 192
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).