, 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=219){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 |
|---|---|---|---|---|---|---|
| Mairns Parish | ||||||
| .. Jun 1791 | Robert Watson Farmer & Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| Andrew Young yarn mercht. [merchant] | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Russell Farmer & Carter | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Robert Reid Bleacher | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 5 | 5 | £0.10.0 | £0.1.0.0 | |||
| Eastwood Parish | ||||||
| 4 Jun 1791 | Hugh McLean farmer & Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| David Fergusson near Darnlie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Fergusson near Darnlie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Semple Cloghills | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Malcome Brewer | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Jackson Miller | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Lochhead Ardenhead | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Muirhead Tanner Shaws | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Monteith Merchant | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Robert Saunders Linnen printer | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Osburn Linnen printer | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Peter McGregor for James & Alexander Crumb Thornibank | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| James Robertson Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Clark Carter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Baird Bleacher | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Campbell Mercht. [Merchant] | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Total | 19 | 19 | £1.18.0 | £0.3.9.6 |
Transcribe other information
[Page] 219
Transcriber's notes
Date of Mairns Survey incomplete
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).