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 |
|---|---|---|---|---|---|---|
| Brot. [Brought] forward | 9 | 9 | £0.18.0 | £0.1.9.6 | ||
| 10 Dec 1791 | Alexander Gillespie | 2 | 2 | £0.4.0 | £0.0.4.8 | |
| Duncan Malcom | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Alexander Smith | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Walker | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Cherrie | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Meldrum | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| James Fleeming | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| John Baird | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Buchannan | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| James Baird | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Bachop | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Russell | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| William Allan | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Monteath | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Schaw | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Bain | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Burn | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Spence | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Arklie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Hardie | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| William Henry | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Easton | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Ebenezer Reid | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Ambrose Tilbets Esqr. & Carron Cop. [Company] | 6 | 6 | £0.12.0 | £0.1.2.4 | ||
| Total | 48 | 48 | £4.16.0 | £0.9.7.2 |
Transcribe other information
[Page] 244
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).