, 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=82){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 |
|---|---|---|---|---|---|---|
| 2 Jun 1791 | Ketle Brought Over | 6 | 6 | £0.12.0 | £0.1.2.4 | |
| Thomas Robertson in Thonyhill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Henry Hamilton in Wattengam | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John West in Wattengam | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Simpson at Clovenston | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Halkerston at Rumeldry | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Sime at Pitraceny | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Gibson in Blackdykes | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Walker in Ketlehill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Elder in Balmalcolm | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Erie at Milltaill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Lonie at Bowden | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Ramsay at Allonhill | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 18 | 18 | £1.16.0 | £0.3.7.2 | |||
| 8 Jun 1791 | Kinglassie | |||||
| Andrew Daw in Kinglassie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Turnbull in Kinglassie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Anderson in Kinglassie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Henderson Back of Goatmilk | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Goodwillie at Janeshall | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Ramsay at Southernmuir | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 6 | 6 | £0.12.0 | £0.1.2.4 | |||
| 24 Jul 1791 | Kingsbarns | |||||
| George Wilkie in Kingsbarns | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 1 | 1 | £0.2.0 | £0.0.2.4 | |||
| 2 Aug 1791 | Killconquhar | |||||
| Andrew Brown in Earlsferry | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 1 | 1 | £0.2.0 | £0.0.2.4 | |||
| Carry Over |
Transcribe other information
[Page] 82
6th. page
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).