, 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=206){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 |
|---|---|---|---|---|---|---|
| Parishes Collected | ||||||
| Crieff Parish | 5 | 5 | £0.10.0 | £0.1.0.0 | ||
| Combrie Parish | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Dunkeld Parish | 4 | 4 | £0.8.0 | £0.0.9.6 | ||
| Scone | 5 | 5 | £0.10.0 | £0.1.0.0 | ||
| Kinnoul Parish | 5 | 5 | £0.10.0 | £0.1.0.0 | ||
| Tippermuir Parish | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Perth Parish | 5 | 5 | £0.10.0 | £0.1.0.0 | ||
| 27 | 27 | £2.14.0 | £0.5.4.8 | |||
| £2.14.0 | ||||||
| £2.19.4.8 |
Transcribe other information
[Page] 206
Proof 27 Carts at £0.2.0 .. £2.14.0
£2.14.0 at 10 per Cent .. £0.5.4.8
£2.19.4.8
Perth 22nd November 1791 I Laurence Buchan Surveyor aforesaid do [hereby]
certify that upon careful Examination of the foregoing Duties I find they amount in whole [to]
Two pound Nineteen Shillings four pence and Eight tenths of a penny Str. [Sterling] and this
date I delivered to James Maxton Esq. Collector of the said Duties for the Shire aforesaid
an Exact Duplicate of the Above Account duly Examined and compared with the
foregoing & Requisitions were left with the Several Masters or at their dwelling houses
to which some made returns others did not
Laurence Buchan Surveyor
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).