, 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=61){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 Torthorwald | 12 | 12 | £1.4.0 | £0.2.4.8 | ||
| Joseph Dickson Trebetty | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Swan Pirbank | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Glendinen Pirbank | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Jacob Wightman Pirbank | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Coulter Castleyards | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| James Kirkpatrick Kirklands | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Swan Townhead | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Joseph Little Townhead | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Sneden Townhead | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Joseph Forsyth Roucan | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Glasill Torthald | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Nicolson Cowrig | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Nicolson Belriden | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Richards Remoor | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Richardson Barncleugh | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Crosby Barncleugh | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Widow Porteus Roucan | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Kelton Roucan | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Crosby Roucan | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 32 | 32 | £3.4.0 | £0.6.4.8 | |||
| Kirkmahoe Psh. [Parish] | ||||||
| John Roddon Duncow | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James McCroan Duncow | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Ferguson Kirktown | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Wilson Kirktown | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Couplan Kirktown | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John & Thomas Martin near Lockerbie | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Crumie Quarelwood | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 8 | 8 | £0.16.0 | £0.1.7.2 |
Transcribe other information
[Page] 61
Continued
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).