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 |
|---|---|---|---|---|---|---|
| .. Aug 1791 | Innerkip Parish | |||||
| John Sinclair Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Graham | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Morris Carrier | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Archibald Jack Carrier | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 5 | 5 | £0.10.0 | £0.1.0.0 | |||
| 24 Aug 1791 | Greenock Town & parish | |||||
| John Laird Mercht. [Merchant] | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| William McCall Changr. [Change keeper] | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Peter Warnock Fewer | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| John Scott Carpenter | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| James Love Fewer | 5 | 5 | £0.10.0 | £0.1.0.0 | ||
| Duncan McKellar Carman | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Orr Senr. [Senior] Carman | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Orr Junr. [Junior] Carman | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Duncan McVickar Carman | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Neil Carman | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Gilbert Sawyer Carman | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Sinclair Carman | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Whitehill Carman | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Archibald Boyle Carman | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| David Millar Carman | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Peter McKellar Carman | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| James Blair Brewer | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Duncan MacDougal Carman | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Robert Hunter Carman | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| Malcome Hunter Carman | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Campbell Carman | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Carried Over | 37 | 37 | £3.14.0 | £0.7.4.8 |
Transcribe other information
[Page] 211
Survey of Cart Tax in Renfrewshire
from 5th April 1791 to 5th April 1792 By David Hutcheson 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).