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 |
|---|---|---|---|---|---|---|
| 27 Jun 1791 | Newburgh | |||||
| Peter McLarin in Newburgh | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Sinclair in Newburgh | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Fotheringham in Newburgh | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Ritcheson in Newburgh | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Williamson in Newburgh | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Heggie in Newburgh | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Gardener in Newburgh | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 7 | 7 | £0.14.0 | £0.1.4.8 | |||
| 9 Aug 1791 | Scoonie | |||||
| Robert Dall in Leven | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Goodwillie in Leven | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Alexander Campbell in Leven | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Mitchell in Leven | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Whyte in Leven | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Lathangie in Leven | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Kinnear in Leven | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Mason in Leven | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 8 | 8 | £0.16.0 | £0.1.7.2 | |||
| 23 Jun 1791 | Strathmiglo | |||||
| David Gardener in Strathmiglo | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Dow in Strathmiglo | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Gillmer in Strathmiglo | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| 3 | 3 | £0.6.0 | £0.0.7.2 | |||
| 15 Aug 1791 | St. Monance | |||||
| James Scott in St. Monance | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Bredfurd St. Monance | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Bruce in St.Monance | 1 | 1 | £0.2.0 | £0.0,2.4 | ||
| Thomas Suttie in St. Monance | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Ness in St. Monance | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Cook in St. Monance | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Thomas Small in Newark | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Sir John Anstruther for Newark Coalliery | 3 | 3 | £0.12.0 | £0.1.2.4 | ||
| 10 | 7 | 3 | £1.6.0 | £0.2.7.2 | ||
| Carry Over |
Transcribe other information
[Page] 84 - 8 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).