, Cart tax - Volume 14 - Counties (see 'More info' for county details), E326/7/14&destination=/virtual-volumes/volume-images/volume_data-E326-7-14/REX01666?image_number=11){kind=link}
Volume contents
- 1 - 1797-1798 , Aberdeen
- 5 - 1797-1798 , Argyll
- 7 - 1797-1798 , Ayrshire
- 9 - 1797-1798 , Banff
- 11 - 1797-1798 , Berwickshire
- 15 - 1797-1798 , Crowarty
- 17 - 1797-1798 , Dumbarton
- 21 - 1797-1798 , Dumfries
- 23 - 1797-1798 , East Lothian
- 27 - 1797-1798 , Fife
- 35 - 1797-1798 , Forfarshire
- 39 - 1797-1798 , Kinrosshire
- 41 - 1797-1798 , Kirkcudbright
- 45 - 1797-1798 , Lanarkshire
- 49 - 1797-1798 , Midlothian
- 61 - 1797-1798 , Murray
- 65 - 1797-1798 , Peebleshire
- 67 - 1797-1798 , Perth
- 71 - 1797-1798 , Renfrewshire
- 77 - 1797-1798 , Roxburgh
- 81 - 1797-1798 , Stirling
- 85 - 1797-1798 , Linlithgow
- 87 - 1797-1798 , Wigtown
- 89 - 1797-1798 , Dumfries
- 91 - 1797-1798 , Dundee
- 93 - 1797-1798 , Irvine
- 97 - 1797-1798 , Lochmaben
- 99 - 1797-1798 , Montrose
- 101 - 1797-1798 , Peebles
- 103 - 1797-1798 , Selkirk
| Date | Masters/mistresses names | Actual # | 2 wheel carts | 3-4 wheel wains/wagons | Duty | 10% per 31 George III |
|---|---|---|---|---|---|---|
| 1797 | Ayton Parish | |||||
| 29 Aug 1797 | Revd. [Reverend] Mr. George Home minr. [minister] | 1 | £0.10.0 | £0.1.0 | ||
| Coldinghame Parish | ||||||
| Peter Pae mercht. [merchant] in Coldingham | 1 | £0.10.0 | £0.1.0 | |||
| Buncle Parish | ||||||
| 2 Sep 1797 | Adam Weir Marygold | 1 | £0.10.0 | £0.1.0 | ||
| Whitsome Parish | ||||||
| 4 Sep 1797 | Robert Dickson mercht. [merchant] Whitsome | 1 | £0.10.0 | £0.1.0 | ||
| Langton Parish | ||||||
| 6 Sep 1797 | Alexander Low Woodend | 1 | £0.10.0 | £0.1.0 | ||
| Coldstream Parish | ||||||
| 7 Sep 1797 | Mrs. Air mercht. [merchant] Coldstream | 1 | £0.10.0 | £0.1.0 | ||
| Channelkirk Parish | ||||||
| 13 Sep 1797 | George Sommerville Airhouse | 1 | £0.10.0 | £0.1.0 | ||
| Collected | ||||||
| Ayton | 1 | £0.10.0 | £0.1.0 | |||
| Coldinghame | 1 | £0.10.0 | £0.1.0 | |||
| Buncle | 1 | £0.10.0 | £0.1.0 | |||
| Whitsome | 1 | £0.10.0 | £0.1.0 | |||
| Langton | 1 | £0.10.0 | £0.1.0 | |||
| Coldstream | 1 | £0.10.0 | £0.1.0 | |||
| Channelkirk | 1 | £0.10.0 | £0.1.0 | |||
| 7 | £3.10.0 | £0.7.0 | ||||
| Proof 7 Carts at £0.10.0 each is | £3.10.0 | |||||
| and 10 pCent. [per cent] on £3.10.0 is | £0.7.0 | |||||
| amount of then Duties is | £3.17.0 |
Transcribe other information
Survey of [COVERED CARRIAGES or CARTS with less than Four Wheels, per 35 Geo. III. Cap cix.]
in Berwickshire form 5 April 1797 to 5 April 1798 by Will Johnstone Survr [Surveyor]
William Johnstone Surveyor aforesaid do hereby certify That upon carefull examination I find the [foregoing ]
duties amount to the sum of Three Pounds seventeen shill. [shillings] Ster. [Sterling] And that upon the 2 Decr. [December] 1797.
delivered to David Renton Collector of said duties an exact duplicate of this acct. [account] duely examined
& compared which contained my Oath that the foregoing Inhabitents were duely served with requisitions
and that they were charge in conformity to their several returns, or according to my knowledge & belief
[that] they were liable in said duties
William Johnstone Survr. [Surveyor]
Scottish Exchequer (Tax Records), Cart tax - Volume 14 - Counties (see 'More info' for county details), E326/7/14
This volume contains information on the cart tax collected from the counties of Aberdeenshire, Ayrshire, Argyll, Banffshire, Berwickshire, Cromarty, Clackmannanshire, Dunbartonshire, Dumfriesshire, East Lothian, Fife, Forfarshire (Angus), Kinross-shire, Kirkcudbrightshire, Lanarkshire, Midlothian (Edinburghshire), Morayshire (Elgin), Peeblesshire, Perthshire, Renfrewshire, Roxburghshire, Selkirkshire, Stirlingshire, West Lothian (Linlithgowshire) and Wigtownshire in 1797-1798.
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).