, 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=220){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 |
|---|---|---|---|---|---|---|
| ...1791... | Renfrewshire | |||||
| Page | ||||||
| 1[211] | Innerkip Parish | 5 | 5 | £0.10.0 | £0.1.0.0 | |
| 2[212] | Greenock Parish | 83 | 83 | £8.6.0 | £0.16.7.2 | |
| 3[213] | Port Glasgow | 29 | 29 | £2.18.0 | £0.5.9.6 | |
| 5[215] | Paisley Toun | 44 | 44 | £4.8.0 | £0.8.9.6 | |
| Kilbarchan | 7 | 7 | £0.14.0 | £0.1.4.8 | ||
| Lochwinnoch | 15 | 15 | £1.10.0 | £0.3.0.0 | ||
| 6[216] | Abby Parish of Paisley | 55 | 55 | £5.10.0 | £0.11.0.0 | |
| 7[217] | Inchinnan Parish | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| Renfrew Parish | 12 | 12 | £1.4.0 | £0.2.4.8 | ||
| Kilmacome Parish | 4 | 4 | £0.8.0 | £0.0.9.6 | ||
| Eaglesham Parish | 4 | 4 | £0.8.0 | £0.0.9.6 | ||
| 8[218] | Cathcart Parish | 18 | 18 | £1.16.0 | £0.3.7.2 | |
| Neilston Parish | 16 | 16 | £1.12.0 | £0.3.2.4 | ||
| 9[219] | Mairns Parish | 5 | 5 | £0.10.0 | £0.1.0.0 | |
| Eastwood Parish | 19 | 19 | £1.18.0 | £0.3.9.6 | ||
| Total for Renfrewshire | 317 | 317 | £31.14.0 | £3.3.4.8 |
Transcribe other information
[Page] 220
317 Carts @ £0.2.0 each is £31.14.0
Duty of 10 per Cent thereon £3.3.4.8/10th.
. £34.17.4.8/10th.
I David Hutcheson Surveyor aforesaid do hereby certify that upon
carefull Examination of the foregoing Rates and Duties find they amount
in whole to Thirty four pounds Seventeen shillings & four pence eight
tenths of a penny sterling And that this day I delivered to Mr John
Gardner Collector of the said duties an exact duplicate of the above
account which contained my oath that the foregoing Inhabitants
were duly served with Requisitions and that they are charged
conform to their returns, or to the best of my knowledge information
& belief that they are liable in the duties hereby certified to be due
from them - At Glasgow this 29 December 1791
David Hutcheson
Transcriber's notes
Volume 12 page numbers have been added in brackets against the Surveyors notes for reference
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).