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 |
|---|---|---|---|---|---|---|
| Earlston Brot [Brought] over | 6 | 6 | £0.12.0 | £0.1.2.4 | ||
| 21 Jul 1791 | James Ker Earlston | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| John Ker Mellerstain | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Dodds Mellerstain mill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Honble. [Honourable] George Bailie Esqr. Mellerstain | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 10 | 10 | £1.0.0 | £0.2.0.0 | |||
| Gordon Parish | ||||||
| James Home Gordon Mill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Newton Macks mill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Haig Macks mill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Dodds senr. [senior] Nether mill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Dodds Junr. [Junior] Nether mill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Brown Macks mill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Revd. [Reverend] Alexander Duncan Minr. [Minister] | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James McDougal West Gordon | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Brown East Gordon | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Francis Brown East Gordon | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Rae Macks mill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James McDougal Huntly wood | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas McDougal Huntly Wood | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Gibson West Gordon | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Darling West Gordon | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George McDougal West Gordon | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Shaw Nether mill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 17 | 17 | £1.14.0 | £0.3.4.8 | |||
| Legertwood Parish | ||||||
| Alexander McKay Dods mill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Hardie Bridgehaugh | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Fairbairn Carrolside mill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 3 | 3 | £0.6.0 | £0.0.7.2 | |||
| Channelkirk Parish | ||||||
| 22 Jul 1791 | John Thomson Huntershall | 1 | 1 | £0.2.0 | £0.0.2.4 |
Transcribe other information
[Page] 41
Survey of the Cart Tax in Berwickshire
from the 5 April 1791 to 5 April 1792 Continued
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).