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 Durisdeer | 27 | 27 | £2.14.0 | £0.5.4.8 | ||
| Samuel Hunter Malcomfoot | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Cowan Entricanfoot | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Kenedy Drumcruill | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| 32 | 32 | £3.4.0 | £0.6.4.8 | |||
| Country Pt. [Part] of Sanquhar | ||||||
| Mungo Williamson | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Samuel McMorin | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Alexander Laidlie Tongehouse | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Watson Auchenlather | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John McCromin Auchenlather | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Robert McMillon Auchenlather | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| John Kerr Auchenlather | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Archibald Kerr Minockbrig | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| James McMillon Quarter | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Joseph Houston Castle Gilm | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| James Rusell Minock Mill | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Joseph Glencross Dalpather | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| James Dalgliesh Dalpather | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Adam Wightman Dalpather | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Campbell Gooshill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 25 | 25 | £2.10.0 | £0.5.0.0 | |||
| Kirkconall Psh. [Parish] | ||||||
| William Pauson Cleughfoot | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| William Laidlie Kirkconall | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Wilson Kirkconall | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Laidlie Kirkconall | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Joseph McClauchrie Thirston | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| George Howite Kirkconall | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Barry Kirkconall | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| David Boyle Kirkconall | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Crychton Kirkconall | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Sliming Whitehill | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| 14 | 14 | £1.8.0 | £0.2.9.6 |
Transcribe other information
[Page] 65
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).