, 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=238){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 |
|---|---|---|---|---|---|---|
| Kippen Parish | ||||||
| 25 Nov 1791 | John Parlane, Buchlyvie | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| John Stirling, Garden | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John McAllaster, Kippen | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Grahame, Kippen | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Leckie, Boqwhan | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Total | 5 | 5 | £0.10.0 | £0.1.0.0 | ||
| Fintrey Parish | ||||||
| 1 Dec 1791 | John Leckie, Fintrey | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| Drymen Parish | ||||||
| 1 Dec 1791 | Duncan Ferguson | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| Kilearn Parish | ||||||
| 1 Dec 1791 | Gilbert Couan | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| John McAllaster | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Duncan Graham | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Total | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| Campsey Parish | ||||||
| 3 Dec 1791 | John Cowie, Rait fair | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| James Kerr, Rait fair | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John McIndoe, Dyke | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Carried forward | 3 | 3 | £0.6.0 | £0.0.7.2 |
Transcribe other information
[Page] 238
Stirling County Survey
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).