, 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=225){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 |
|---|---|---|---|---|---|---|
| Sprouston Parish | ||||||
| 1 Jul 1791 | John Hogg Sprouston | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| Adam Walker in Sprouston | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Cuby in Sprouston | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Hud in Sprouston | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 4 | 4 | £0.8.0 | £0.0.9.6 | |||
| Kelso Parish | ||||||
| 6 Jul 1791 | James Renton Kelso | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| Andrew Riddle Wagoner Kelso | 1 | 1 | £0.4.0 | £0.0.4.8 | ||
| John Kennedy Kelso | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| William Davidson Junr. [Junior] Kelso | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Francis Fairbairn Kelso | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Melrose Kelso | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Kirkpatrick Kelso | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Charles Blackbill Kelso | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Davidson Kelso | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Turner Kelso | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Lockie Kelso | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Hewit Kelso | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Leak Kelso | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Rae Kelso | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Wilson Kelso | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Thyne Kelso | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Davidson Senr. [Senior] Kelso | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Burns Berry Moss | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Wright Berry Moss | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Cunningham Kelso | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Knox Kelso | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Fairbairn Kelso | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Gilbert Main Kelso | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Lewars Kelso | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Hogg Kelso | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Davidson Kelso | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Clark Kelso | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Brodie Kelso | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Lillie Kelso | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Oliver Kelso | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Jamison Kelso | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Jackson Kelso | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Lillie Kelso | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Neil Kelso | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 35 | 34 | 1 | £3.12 | £0.7.2.4 |
Transcribe other information
[Page] 225
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).