, 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=57){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 |
|---|---|---|---|---|---|---|
| Kirkpatrick Juxta | ||||||
| John Marchbanks Relicksyke | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Adam Borthwick Relicksyke | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Burges Broomland | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Martin Jardin Holm | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Ebenezier Gedes Jardin Holm | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| James Dinwoodie Jardin Holm | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| 10 | 10 | £1.0.0 | £0.2.0.0 | |||
| Moffat Parish | ||||||
| John Rainie Moffat Parish | 4 | 4 | £0.8.0 | £0.0.9.6 | ||
| Walter Johnston Moffat Parish | 4 | 4 | £0.8.0 | £0.0.9.6 | ||
| John Murray Moffat Parish | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Little Moffat Parish | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Carruthers Moffat Parish | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Herd Moffat Parish | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Halliday Moffat Parish | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Leathhead Moffat Parish | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Murray Moffat Parish | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Johnston Moffat Parish | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Herd Moffat Parish | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| David Herd Moffat Parish | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Thomas Marchbanks Moffat Parish | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Anderson Riding Moffat Parish | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| William Dally Riding Moffat Parish | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Nathaniell Scott Commonside | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| 27 | 27 | £2.14.0 | £0.5.4.8 |
Transcribe other information
[Page] 57 DUMFRIESSHIRE
Survey of the Cart Tax in the shire of Dumfries
from the 5th April 1791 to the 5 of April 1792 by William Currie 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).