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 |
|---|---|---|---|---|---|---|
| 27 & 31 Oct 1791 | Abby Parish of Paisley | |||||
| James Mcfarlan Distiller | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John King Hair craigs | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Richard Glen Colinslie or Couragehill | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Alexander King Bleacher Couragehill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John King Blecher Couragehill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| King & Calder Bleacher Couragehill | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Craig Lounds dale | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Robertson Foxbar | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Davidson Miekle Riggs | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Imry Bleacher nethercomon | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Patrick Bleacher & Manufr. [Manufacturer] | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Swan Brewer | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Bowman Brewer | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Langmuir Seedhills | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Meikle Hawkhead Miln | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Mathew Spreull Bleacher | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Charles Ross Esq.Greenlaw | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| James Lyon Sclater | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| James Neilson Newlands Craigs | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Robertson | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Fauld Quarelton | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Easden Windyhall | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Young Johnston Bridge | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| William Stuart Johnston Bridge | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Allan Johnston Bridge | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| William Jamieson Johnston Bridge | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Cochran Milleston | 4 | 4 | £0.8.0 | £0.0.9.6 | ||
| John Peter Blackhall | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Monteith Carrier | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| William Dunn Smith hill | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Barbour Dykebar | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Clark Dykebar | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Hamilton Dykebar | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James McGie Mavicebank | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Adam Allbar | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Gilmour Dunterlie Barhead | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Mrs Bisart Haircraigs | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Campbell Johnston | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Mathew Burns Johnston | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Ramsay distiller | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Howal vandue master | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Mathew Brown Distiller | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Abby Total | 55 | 55 | £5.10.0 | £0.11.0.0 |
Transcribe other information
[Page] 216
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).