, 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=52){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 |
|---|---|---|---|---|---|---|
| West Kirkpatrick Brot [Brought] over | 16 | 16 | £1.12.0 | £0.3.2.4 | ||
| 15 Oct 1791 | Robert Smith Faifley | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| John McMurrick Faifley | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thoma Baird Wrigh Dalmuir | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Glen Law | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Millar Milntown | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Barton Kilpatrick | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Donald Kilpatrick | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Finlay Littlemiln | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Macklern | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Andrew Watchills | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James McIlwham Law | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Alexander at or near Law | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Strang Duntocher | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Bryson Gateside | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Archibald Walker Cawbriggan | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Donald Kilpatrick | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Total | 32 | 32 | £3.4.0 | £0.6.4.8 | ||
| East Kilpatrick Parish | ||||||
| 27 Sep 1791 | Alexander Donald Millar Garscube | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| Robert Lyle Castle hill | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Weir Portioner Kilmardinnie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Robb Dawsholm | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Archibald Douglas Barlock Watchill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Hunter Craigton | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Robertson Balvie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Total | 8 | 8 | £0.16.0 | £0.1.7.2 |
Transcribe other information
[Page] 52
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).