, 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=78){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 |
|---|---|---|---|---|---|---|
| 30 Jul 1791 | Cameron | |||||
| Henry Dawson in Lethem | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Duncan in Winthank | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 2 | 2 | £0.4.0 | £0.0.4.8 | |||
| 18 Jul 1791 | Carnbee | |||||
| James Laing in Over Carnbee | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 1 | 1 | £0.2.0 | £0.0.2.4 | |||
| 3 Jun 1791 | Collessie | |||||
| Lennex Simpson in Collessie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Dalgliesh in Collessie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Scott in Collessie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Walker in Kinloch | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Brydie Lawfield | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 5 | 5 | £0.10.0 | £0.1.0.0 | |||
| 1 Jun 1791 | Cult | |||||
| John Galloway in Kirkton | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Graham in Bunion | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Walter Millar in Cultmiln | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Maxwell at Sodom park | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Marshall at Sodom park | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Millar in Corbyhall | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 6 | 6 | £0.12.0 | £0.1.2.4 | |||
| 26 Jul 1791 | Ceres | |||||
| Andrew Watt in Ceres | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Bell in Ceres | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Grant in Strathspiepark | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Stewart Muirhead | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 4 | 4 | £0.8.0 | £0.0.9.6 | |||
| Carry Over |
Transcribe other information
[Page] 78
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).