, 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=60){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 |
|---|---|---|---|---|---|---|
| Brought Over | ||||||
| Dunscore Psh. [Parish] | ||||||
| John & Robert Hidleston Dunscore | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| James Laurie Uper Lagan | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Samuel Colvin McCharston | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Dunbar Farthingrush | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Dunbar Farthingrush | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Ebenezier Edgar Farthingrush | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Fisher Gatside | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Ireland Degoner Mill | 2 | 2 | £0.4.0 | £0.0.2.4 | ||
| William Kirkpatrick Springfield | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John McWha Springfield | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John McCabin Cairnhall | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert McKenall McMurdiston | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Hidleston Kilroy | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John McMilloon Hazelwood | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| William Stott Berywally | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Smith Dunscore | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| David Thomson Gateside | 1 | 1 | £0.2.0 | £0.0.4.8 | ||
| Samuel Cogan Degoner | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James McKinall McMarestone | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 27 | 27 | £2.14.0 | £0.5.4.8 | |||
| Ruthwald Psh. [Parish] | ||||||
| Mr. Henderson Comlangin | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Torthorald Psh. [Parish] | ||||||
| James Swan Droomuir | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| James Carrick Collin | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Douglas Collin | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| David Kirkpatrick Greenlee | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| George Kerr Righead | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| James Scott Drumbreg | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Crychton | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 12 | 12 | £1.4.0 | £0.2.4.8 |
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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).