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 |
|---|---|---|---|---|---|---|
| Airth Parish | ||||||
| 12 Dec 1791 | Peter Stalker, Dunmore | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| Charles Turnbull, Dunmore | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Collin Bean, Dunmore | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Fish, Dunmore Park | 3 | 3 | £0.12.0 | £0.1.2.4 | ||
| James Williamson, Airth | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Club, Airth | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Kidd, Airth | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Total | 9 | 6 | 3 | £1.4.0 | £0.2.4.8 | |
| Polmond Parish | ||||||
| 13 Dec 1791 | Niel Kerr | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| William Aitken | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Backop, Dumbrex | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Bigg | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Allan | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Taylor | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Cunningham | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Johnstone | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Total | 8 | 8 | £0.16.0 | £0.1.7.2 | ||
| Alva Parish | ||||||
| 23 Dec 1791 | William Morison Senr. [Senior] | 2 | 2 | £0.4.0 | £0.0.4.8 | |
| Andrew Alexander | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Total | 3 | 3 | £0.6.0 | £0.0.7.2 |
Transcribe other information
[Page] 245
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).