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 |
|---|---|---|---|---|---|---|
| Ednam Parish | ||||||
| 1791 | William Lockie Ednam | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| Andrew Smith Ednam | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 2 | 2 | £0.4.0 | £0.0.4.8 | |||
| 15 Jul 1791 | Wilton Parish | |||||
| William Nicol Path head | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Blaky Path head | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Ferguson Kiplaw Path head | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Nicol Muirside | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Scott Shawmill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Adam Armstrong Tanlaw | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 6 | 6 | £0.12.0 | £0.1.2.4 | |||
| 12 Jul 1791 | Lilliesleaf Parish | |||||
| John Marr Lilliesleaf | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Kid Lilliesleaf | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Turnbull Lilliesleaf | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Paisley Lilliesleaf | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Cochran Lilliesleaf | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Douglas Lilliesleaf | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Whight Lilliesleaf | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Shiel Lilliesleaf | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 8 | 8 | £0.16.0 | £0.1.7.2 | |||
| 8 Jul 1791 | Lessnden Parish | |||||
| William Little Lessnden | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Arthur Shiel Lessnden | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Paten Lessnden | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Elliot Lessnden | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Robson Lessnden | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Dods Lessnden | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Scott Lessnden | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Mill Lessnden | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Elliot Lessnden | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Hendry Cochran in Morick Lessnden | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Fides Lessnden | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Hope Lessnden | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 12 | 12 | £1.4.0 | £0.2.4.8 |
Transcribe other information
[Page] 226 Page 3rd.
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).