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 |
|---|---|---|---|---|---|---|
| Alloa Parish | ||||||
| 11 Aug 1791 | Duncan Reddoch | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| Duncan McLean | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Anderson | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Widow Ferguson | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Charles Morrison | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Chalmers | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Chalmers | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Blackwood | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Hutton | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Robertson | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Drummond | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Henry | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Forrester | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Robertson | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Jaffray | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Paterson | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Duncan | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Muirhead | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Meiklejohm | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Jamieson Junior | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Paterson | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Millar | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Thomson | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Ebenexer Mitchell | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Henderson | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Stewart | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Carry over | 26 | 26 | £2.12.0 | £0.5.2.4 |
Transcribe other information
[Page] 45
Survey of the Cart Tax in the County of Clackmannan
year from the 5th April 1791 to 5th April 1792 by James Watsone 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).