, 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=43){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 |
|---|---|---|---|---|---|---|
| The Parishes Collected | ||||||
| Hutton | 6 | 6 | £0.12.0 | £0.1.2.4 | ||
| Ladykirk | 4 | 4 | £0.8.0 | £0.0.9.6 | ||
| Whitsome | 7 | 7 | £0.14.0 | £0.1.4.8 | ||
| Swinton | 7 | 7 | £0.14.0 | £0.1.4.8 | ||
| Coldstream | 4 | 4 | £0.8.0 | £0.0.9.6 | ||
| Eccles | 18 | 18 | £1.16.0 | £0.3.7.2 | ||
| Edrom | 7 | 7 | £0.14.0 | £0.1.4.8 | ||
| Chirnside | 14 | 14 | £1.8.0 | £0.2.9.6 | ||
| Buncle | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Dunse | 15 | 15 | £1.10.0 | £0.3.0.0 | ||
| Langton | 5 | 5 | £0.10.0 | £0.1.0.0 | ||
| Polwarth | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| Greenlaw | 7 | 7 | £0.14.0 | £0.1.4.8 | ||
| Martin | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Earlston | 10 | 10 | £1.0.0 | £0.2.0.0 | ||
| Gordon | 17 | 17 | £1.14.0 | £0.3.4.8 | ||
| Legertwood | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| Channelkirk | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Ayton | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Coldinghame | 12 | 12 | £1.4.0 | £0.2.4.8 | ||
| Eymouth | 6 | 6 | £0.12.0 | £0.1.2.4 | ||
| 150 | 150 | £15.0.0 | £1.10.0.0 |
Transcribe other information
[Page] 43
Survey of the Cart Tax in Berwickshire
Continued
Proof 150 Carts at £0.2.0 is £15.0.0
And 10pCent on £15.0.0. is £1.10.0
amounting in all to £16.10.0 Sterg. [Sterling]
I William Johnstone Surveyor aforesaid Do hereby Certify That upon Carefull examination
I find the foregoing duties amount to Sixteen Pounds ten shillings Ster. [Sterling] and that upon the
25 Oct [October] 1791 I delivered to David Renton Collr. [Collector] of these duties an exact duplicate of this Acct. [Account]
duely examined & Compared which contained my Oath that the preceeding Inhabitants were
duely served with Requisitions and that they were charged in conformity to their several
returns Or according to my knowledge & belief that they were liable in duties
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).