, 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=227){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 |
|---|---|---|---|---|---|---|
| 9 Jul 1791 | Bouden Parish | |||||
| James Gordon Bouden | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Edgar Bouden | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Scott Boudon | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Swanston Nether Mill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Murray Near Hayfield | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 6 | 6 | £0.12.0 | £0.1.2.4 | |||
| 9 Jul 1791 | Melrose Parish | |||||
| James Broomfield Melrose | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Wilson Melrose | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Elliot Newlands | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 3 | 3 | £0.6.0 | £0.0.7.2 | |||
| Parishes Collected | ||||||
| Hawick Parish | 25 | 25 | £2.10.0 | 0.5.0.0 | ||
| Part of Roberton Parish | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Cavers Parish | 4 | 4 | £0.8.0 | £0.0.9.6 | ||
| Sprouston Parish | 4 | 4 | £0.8.0 | £0.0.9.6 | ||
| Kelso Parish | 35 | 34 | 1 | £3.12.0 | £0.7.2.4 | |
| Ednam Parish | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Wilton Parish | 6 | 6 | £0.12.0 | £0.1.2.4 | ||
| Lilliesleaf Parish | 8 | 8 | £0.16.0 | £0.1.7.2 | ||
| Lessnden Parish | 12 | 12 | £1.4.0 | £0.2.4.8 | ||
| Bouden Parish | 6 | 6 | £0.12.0 | £0.1.2.4 | ||
| Melrose Parish | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| 106 | 105 | 1 | £10.14.0 | £1.1.4.8 |
Transcribe other information
[Page] 227
Proof
105Carts @ £0.2.0 Each is £10.10.0.0
1 Cart @ £0.4.0 Each is £0.4.0.0
£10.14.0.0
£10.14.0 @ Tax for Carts is £1.1.4.8
Sum Total. £11.15.4.8
I William Brunton Surveyor aforesaid do hereby certify that upon carefull examination
I find the above dutys amount to the Sum of Eleven pound Fifteen Shillings fourpence [and]
eight Tenths and that upon the twenty day of October I delivered to John Rutherford [Collector]
of said dutys for the shire aforesaid an exact duplicate of the above which contained my [oath]
that the preceeding inhabitants were duly served with Requisitions of the dates foresaid [requiring]
them within fourteen days to deliver or cause to be delivered to me upon calling for [that purpose]
an Attested list of all the Servants Horses and carriages used and employed by them from [the fifth]
of April Ninety one to the fifth of April Ninety two as well as an account of what Servants [Horses]
and carriages they might use and employ any where Else And that the forgoing report [was]
made up from their severall Attested lists or returns to me from the best information I could [procure]
or from my own certain knowledge of their respective Establishments
William Brunton
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).