, 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=63){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 |
|---|---|---|---|---|---|---|
| Penpont Psh.[Parish] | ||||||
| Thomas McMath Penpont | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Hunter Moorland | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Coringan Bilbo | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Lorimer Flowers | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John McClony Newhouse | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Dalziell Druidhall | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Maxwell Boatfoord | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Lorimer Kirkland | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Rusell Arkland | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Black Glens Cobin | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Grierson Townhead | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Haining Newhouse | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Hewitson Grining | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Lorimer Cairnmill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Baxter Tipet | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Robert Brown Burnhead | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Laurie Croft Jane | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Lorimer Boatfoord | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 19 | 19 | £1.8.0 | £0.3.9.6 | |||
| Keir Psh. [Parish] | ||||||
| Thomes Baxter Keir | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Crosbie Keir | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Edgar Stroanbank | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Rorison Byerholm | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Grycie Keir | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Gillis Bridgend | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Pagan Keir | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 7 | 7 | £0.14.0 | £0.1.4.8 |
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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).