, 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=37){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 |
|---|---|---|---|---|---|---|
| Hutton Parish | ||||||
| 11 Jul 1791 | Daniel Hosie Hutton | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| David Dickson Hutton | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Dodds Hutton | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Purves Paxton | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Nesbit Paxton | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Laurie Nabden | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 6 | 6 | £0.12.0 | £0.1.2.4 | |||
| Ladykirk Parish | ||||||
| Thomas Landells Hornden | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Walter Landells Upsetlington | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| George Turnbull Bannockburn mill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 4 | 4 | £0.8.0 | £0.0.9.6 | |||
| Whitsome Parish | ||||||
| 12 Jul 1791 | Robert Elliot Frenchlaw | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| Robert Chirnside Leethead | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Aitchisen Muirhouse | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Glen Whitsome | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Jaffray Whitsome | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Cuninghame Whitsome | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Blair Whitsome | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 7 | 7 | £0.14.0 | £0.1.4.8 | |||
| Swinton Parish | ||||||
| Revd. [Reverend] Mr. Cupples Min. [Minister] Swinton | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Foreman Swinton | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Young Swinton | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Purves carrier Swinton | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Cockburn Swinton | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Anderson Swinton | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Dodds Swinton | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 7 | 7 | £0.14.0 | £0.1.4.8 |
Transcribe other information
[Page] 37
Survey of the Cart Tax in Berwickshire
from the 5 April 1791 to the 5 April 1792 by William Johnstone 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).