, 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=83){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 |
|---|---|---|---|---|---|---|
| 10 Aug 1791 | Largo | |||||
| Alexander Lawson in Nether Largo | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Watt in Browntullet | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 2 | 2 | £0.4.0 | £0.0.4.8 | |||
| 7 Jun 1791 | Lesslie | |||||
| Peter Boyd in Lesslie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Hoy in Prinlees | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Beveridge in Prinlees | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Edward Hannin in Prinlees | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 4 | 4 | £0.8.0 | £0.0.9.6 | |||
| 29 Jun 1791 | Monymeal | |||||
| Charles Smith at Bridgetown | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Boyd in Over Rankillar | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 2 | 2 | £0.4.0 | £0.0.2.4 | |||
| 6 Jun 1791 | Markinch | |||||
| David Deas in Gateside | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Low in Pillmuir | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Low in Pillmuir | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Crawford in Pillmuir | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Hill Coaltown of Balgony | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Ramsay in Coaltown of Balgony | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Selleraig in Coaltown of Balgony | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Webster in Dobyside | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Bell in Dobyside | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Andrew Thomson in Dobyside | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Graham in Dobyside | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Robertson in Dobyside | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 12 | 12 | £1.4.0 | £0.2.4.8 | |||
| Carry Over |
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[Page] 83 7th. 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).