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 |
|---|---|---|---|---|---|---|
| 24 - 27 Sep 1791 | Paisley Brot. [Brought] forward | 37 | 37 | £3.14.0 | £0.7.4.8 | |
| Robert Fleming High street | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Aiken Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Fulton Carter | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Robert Speirs Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Robertson Carter | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Town of Paisley Total | 44 | 44 | £4.8.0 | £0.8.9.6 | ||
| Kilbarchan Parish | ||||||
| William Jack Craignook | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John How Merchant | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Hugh Ferrier Carter | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Alexander Wyllie Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Ingles | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Spiers | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Total | 7 | 7 | £0.14.0 | £0.1.4.8 | ||
| Lochwinnoch | ||||||
| John Tarbett Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Mathew Barr Carter | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Cochran Bankhead | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John McFarlan Holmes | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Robert Jamieson Earlshill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Carsevell Muirdyke | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Stevenson Muirdyke | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Henry Wilson Bowfield | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Orr Calderhaa | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Orr Calderhaa | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Crawford | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Speirs Hole | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 15 | 15 | £1.10.0 | £0.3.0.0 |
Transcribe other information
[Page] 215
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).