, 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=262){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 |
|---|---|---|---|---|---|---|
| Wigtonshire | ||||||
| 26 Oct 1791 | Penningham | |||||
| James Milligan Newtonstewart | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| William McDowal | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Hannay Newtownstewart | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Messrs Hunters Newtownstewart | 4 | 4 | £0.8.0 | £0.0.9.6 | ||
| 9 | 9 | £0.18.0 | £0.1.9.6 | |||
| Portpatrick | ||||||
| 4 Nov 1791 | Charles Wallace | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| Alexander Adam | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 2 | 2 | £0.4.0 | £0.0.4.8 | |||
| Parishes Collected | ||||||
| Penningham | 9 | 9 | £0.18.0 | £0.1.9.6 | ||
| Portpatrick | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| 11 | 11 | £1.2.0 | £0.2.2.4 |
Transcribe other information
[Page] 262 WIGTOWNSHIRE
Survey of Cart Tax in the Shire of
Wigton from the 5th of April 1790 to the 5th April 1791 by Anthony Macmillan Survr. [Surveyor]
Proof 11 at £0.2.0 each is £1.2.0
10 per Cent thereon is £0.2.2.4
£1.4.2.4/10
I Anthony Macmillan Surveyor aforesaid do hereby Certify
That upon careful examination of the foregoing Several
rates & duties I find they amount in whole to the Sum
of one pound four Shillings and twopence four tenths
Sterling:_ and that upon the Sixth
day of Decr. [December] one thousand Seven Hundred & ninety one years
I delivered to Mr Thomas Adair Writer to the Signet
Collector of the said duties for the Shire aforesaid
an exact Duplicate of the foregoing which contained
my oath that requisitions or notices were delivered to
or left for the said Several Persons at their dwelling
Places of the dates annexed to their respective names
that they were to be charged with the duties so certified
to be due from them
Anthony Macmillan Surveyor
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).