, 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=79){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 |
|---|---|---|---|---|---|---|
| 18 Jun 1791 | Carnock | |||||
| James Donaldson in Cairnyhill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Charles Henderson in Cairnyhill | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Peter Taylor in Cairnyhill | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Thomas Nisbit at Cairnyhill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Henderson in Cairnyhill | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Robert Haderton in Cairnyhill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Patterson at Cairnyhill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Simeon Whytet at Cairneyhill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Young at Cairnyhill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Roy at Cookhall | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| James Anderson in Easter Camp | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Charles Nisbit at Backmuir | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Adam Beveridge in Easter Camp | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Reid in Sandyknowls | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 18 | 18 | £1.16.0 | £0.3.7.2 | |||
| 16 Jun 1791 | Dumfermline | |||||
| Jozeph Willson in Merryhill | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| Peter Ingram at Crosford | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Durham at pittencrieff | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| James Sands in Toagh | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Robert Craig in Sillytown | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| James Stewart in Brucefield | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| William Hutton in Pitdinny | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Cant at Pitdinny | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Currie at North Barrath | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| John Webster in Broadhills | 4 | 4 | £0.8.0 | £0.0.9.6 | ||
| James Taylor in Venturefair | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| James Donald at Venturefair | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| James Philp in Mounthooly | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Scott in Mounthooly | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Scott Mounthooly | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Swan in Spittall | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Robert Taylor Drymiln | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| James Young in Dam head | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| George Cree at Jocks Drum | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Douglass Grassford | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Earl of Elgin of Broomhall | 3 | 3 | £0.12.0 | £0.1.2.4 | ||
| Mr William Aitkenson for Pitfinan Colliery | 3 | 3 | £0.12.0 | £0.1.2.4 | ||
| William Ramsay in Crossgates | 2 | 2 | £0.8.0 | £0.0.9.6 | ||
| 48 | 40 | 8 | £5.12 | £0.11.2.4 | ||
| Carry Over |
Transcribe other information
[Page] 79
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).