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 |
|---|---|---|---|---|---|---|
| 3 Aug 1791 | Dysart | |||||
| David Melvill in Gallowtown | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Mitchell in Gallowtown | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Kyde Senior in Wester Gallowtown | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Horn in Myrecairney | 2 | 2 | £0.4.0 | £0.0.4.8 | ||
| Alexander Seath in Pathhead | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Low in Pathhead | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Kyde Junior in Pathhead | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Henry Patterson in Pathhead | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Forrester in Pathhead | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Bridges in Pathhead | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Wemyss in Pathhead | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Kilgour in Pathhead | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 13 | 13 | £1.6.0 | £0.2.7.2 | |||
| 13 Jun 1791 | Dalgity | |||||
| Sir John Henderson of Fordill | 3 | 3 | £0.12.0 | £0.1.2.4 | ||
| 3 | 3 | £0.12.0 | £0.1.2.4 | |||
| 13 Aug 1791 | Elie | |||||
| Mrs Wallace in Elie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Coldstream in Elie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Lawson in Elie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Chapman in Elie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Archibald in Elie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Taylor in Elie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 6 | 6 | £0.12.0 | £0.1.2.4 | |||
| 11 Jun 1791 | Falkland | |||||
| William Lamast in Falkland | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Lawson in Falkland | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Jackson in Falkland | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Galloway in Falkland | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Honyman in Falkland | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Colin Barclay in Falkland | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Salmond Newton of Falkland | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Wallace in Falkland | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 8 | 8 | £0.16.0 | £0.1.7.2 | |||
| Carried Over |
Transcribe other information
[Page] 80
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).