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 |
|---|---|---|---|---|---|---|
| Kinross Parish | ||||||
| 24 & 25 Jun 1791 | John Annan | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| Robert Stenhouse | 1 | 1 | £0.2.0. | £0.0.2.4 | ||
| William Stedman | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Smith | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Johnston | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| George Wilson | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Dowie | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| William Whytt | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Marshall | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| James Hutton | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Drysdale | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| John Henry | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Robert Low | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| David Hutchison | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Totall | 14 | 14 | £1.8.0 | £0.2.9.6 | ||
| Cliesh Parish | ||||||
| 27 Jun 1791 | Ringen Miller | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| Totall | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Orwell parish | ||||||
| 29 Jun 1791 | John Shairp Milnathort | 1 | 1 | £0.2.0 | £0.0.2.4 | |
| William Chapman Milnathort | 1 | 1 | £0.2.0 | £0.0.2.4 | ||
| Carry Over | 2 | 2 | £0.4.0 | £0.0.4.8 |
Transcribe other information
[Page] 99
Survey of the C A R T T A X in the County of Kinross
from the 5th April 1791 to the 5th April 1792. James Watsone Surveyer
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).