, 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=232){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 |
|---|---|---|---|---|---|---|
| 12 Jul 1791 | Part of Stow Parish | |||||
| John Turnbull Hardgatehead | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 13 Jul 1791 | Gallashiels Parish | |||||
| John Clapperton Gallashiels | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Walter Blakie Gallashiels | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Dobson Gallashiels | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Thomson Gallashiels | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Lader Gallashiels | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Walter Bold Gallashiels | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Walker Gallashiels | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Young Gallashiels | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Cleghorn Gallashiels | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Stenhouse Parkhouse | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Ovans Hemphaugh | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Stewart Killknow | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 12 | 12 | £1.4.0 | £0.2.4.8 | |||
| Parishes Collected | ||||||
| Part of Stow parish | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Gallashiels parish | 12 | 12 | £1.4.0 | £0.2.4.8 | ||
| 13 | 13 | £1.6.0 | £0.2.7.2 |
Transcribe other information
232 SELKIRKSHIRE
A Survey of the Cart Tax in the Shire of Selkirk
from the 5 of April 1791 to the 5 of April 1792 By William Brunton Surveyor
Proof
13 Carts @ £0.2.0 Each is £1.6.0
£1.6.0 @ 10 per Cent is £0.2.7.2
Sum Total. £1.8.7.2
I William Brunton Surveyor aforesaid do hereby certify that upon carefull examination I find the
above dutys amount to the Sum of One pound Eight Shillings Sevenpence and two tenths and that upon
the .... day of ..... I delivered to John Scott 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 aforesaid desiring them within fourteen days to deliver or cause
to be delivered to me upon calling for that purpose an Attested list of All 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 foregoing report was made up from their Several Attested lists or Returns to me from the
best information I coud procure of from my own certain knowledge of their respective Establishments
William Brunton
Transcriber's notes
Surveyor has left part of his statement 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).