, 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=81){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 |
|---|---|---|---|---|---|---|
| 11 Jun 1791 | Falkland Brought Over | 8 | 8 | £0.16.0 | £0.1.7.2 | |
| John Thom in Newton of Falkland | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Bredd in Fruchy miln | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Bread in Holymiln | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Anderson in Glasly | 3 | 3 | £0.6.0 | £0.0.7.2 | ||
| James Readie in Nether Drums | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Mathew in Fruchy miln | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Laing in Fruchy | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 17 | 17 | £1.14.0 | £0.3.4.8 | |||
| 1 Jul 1791 | Forgan | |||||
| John Hay in Newport | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Rodger in Newport | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 2 | 2 | £0.4.0 | £0.0.4.8 | |||
| 31 Jul 1791 | Kennoway | |||||
| Thomas Cassells in Kennoway | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Wishart in Kennoway | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Blyth in Kennoway | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Widow Bethune in Kennoway | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Wilkie at the Starr | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Nicol in Kennoway | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Killoch at Galyhill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Hutcheson in Kennoway | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Jackson in Bagerbank | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Garland at Bentown | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 10 | 10 | £1.0.0 | £0.0.2.0 | |||
| 2 Jun 1791 | Ketle | |||||
| John Crombie at Divan | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Readie at Coaltown | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Smith at Muirhead | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Grant at Searlbear | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Imery at Searlbear | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Beat at Crosehouses | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 6 | 6 | £0.12.0 | £0.1.2.4 | |||
| Carry Over |
Transcribe other information
[Page] 81
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).