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 |
|---|---|---|---|---|---|---|
| Kilmarnock | ||||||
| Matthew Gemmel in Holmhead | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Archibald Taylor Sandbed | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Hugh Parker Carter Kilmarnock | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Stevenson Carter Kilmarnock | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Young Carter Kilmarnock | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| James Ramsay Carter Kilmarnock | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Robert Miller Carter Kilmarnock | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Fowlds Carter Kilmarnock | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Richmond Carter Kilmarnock | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Armour Carter Kilmarnock | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Wilson Carter Kilmarnock | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John McClanachan Carter Kilmarnock | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Orr Carter Kilmarnock | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Fleeming Carter Kilmarnock | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Wilson Carter Kilmarnock | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Carry Over | 17 | 17 | £1.14.0 | £0.3.4.8 |
Transcribe other information
Country Parishes of Ayr Shire
from 5th April 1791 April 1792 By Robert Aitken
[Page] 7
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).