, 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=53){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 |
|---|---|---|---|---|---|---|
| Kirkintilloch Parish | ||||||
| 1 Oct 1791 | Robert Hay Stubbs | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| John Kinnsbrough Gallowhill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Fergus Newdyke | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Goadwin Back of Sack | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Wallace Innk. [Innkeeper] | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Davidson Innkeeper | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Baillie Robert Stack Boghead | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Walker Baker | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Andrew Rockhead Duntiblae | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Morson Gallow hill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Morson Gallow hill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Total | 12 | 12 | £1.4.0 | £0.2.4.8 | ||
| Cumbernauld | ||||||
| 3 Oct 1791 | George Burns Neitherwood | 4 | 4 | £0.8.0 | £0.0.9.6 | |
| Proof of the foregoing Taxes | ||||||
| Cardross Parish | 6 | 6 | £0.12.0 | £0.1.2.4 | ||
| Luss Parish | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Bonhill Parish | 7 | 7 | £0.14.0 | £0.1.4.8 | ||
| West Kilpatrick Parish | 32 | 32 | £3.4.0 | £0.6.4.8 | ||
| East Kilpatrick Parish | 8 | 8 | £0.16.0 | £0.1.7.2 | ||
| Kirkintilloch Parish | 12 | 12 | £1.4.0 | £0.2.4.8 | ||
| Cumbernauld Parish | 4 | 4 | £0.8.0 | £0.0.9.6 | ||
| 70 | 70 | £7.0.0 | £0.14.0.0 |
Transcribe other information
[Page] 53
70Carts @ £0.2.0 is £7.0.0
10 per cent on it .is £0.14.0
£7.14.0
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).