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 |
|---|---|---|---|---|---|---|
| Kirmichael | ||||||
| Robert Craig Carrier | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Closeburn | ||||||
| Thomas Davison new Cample | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Jardin [In Hoddam] | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Glover Cafodock | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Smith Cafodock | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Adam Smith in Shaws | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Cowans in Shaws | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Mathies Durislland | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Johnston Auchenleck | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Bow Newland | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Duff Barnmuir | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Kellock Redyett | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Mathison Rosehall | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Mathison Rosehall | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Dickson three treas | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Rusell in Park | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Bacon Broomhill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Kirkpatrick Auchencairn | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Joseph Keliock near Cample | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Alexander near Marjorihill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Dickson Stipends | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Gilchrist Laplain | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Adam Saunders in Shaws | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 22 | 22 | £2.4.0 | £0.4.4.8 |
Transcribe other information
[Page] 66
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).