, 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=3){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 |
|---|---|---|---|---|---|---|
| Old Machar brought over | 13 | 13 | £1.6.0 | £0.2.7.2 | ||
| Alexander Massie Oldtown | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Polson Oldtown | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| James Catto Oldtown | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Brown Oldtown | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Nicol Oldtown | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Simpson Barnyards | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Kynoch Tanfield | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas More Oldtown | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Paiseley Bleachfield | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| James Gibson Links of Don | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Nicol Bridge of Don | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Leslie Fraserfield | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Leslie Mill Croft | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Nicol Wallacebrae | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Hector Westfield | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Milne junr. [junior] Westfield | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Connan Fraserfield | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Moffat Rutherston | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Gilcomston Brewerie | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| Robert Aiken Hilton | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Cruickshank Bagbrae | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Thom Paterston | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Alexander Irvine Woodside | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Alexander Anderson Spittle | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Crocket Gilcomston | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Keith Gilcomston | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Brown Polmaar | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 49 | 49 | £4.18.0 | £0.9.9.6 | |||
| Newhills | ||||||
| 16 [Aug] 1791 | David Nicol Northfield | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| James Reid Northfield | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Laing Northfield | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Pratt Mugymoss | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Peter Reid Greenburn | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Forsyth Mill of Sclattie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Main Northfield | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Booth Northfield | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| 10 | 10 | £1.0.0 | £0.2.0.0 |
Transcribe other information
[Page] 3
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).