, 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=27){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 |
|---|---|---|---|---|---|---|
| -- Sep 1797 | Abbotshall | |||||
| David Watt Bankhead | 1 | £0.10.0 | £0.1.0 | |||
| Dysart | ||||||
| David Millie | 1 | £0.10.0 | £0.1.0 | |||
| Kinglassie | ||||||
| Mr Reid Minister | 1 | £0.10.0 | £0.1.0 | |||
| Markinch | ||||||
| John Fernie Durie Miln | 1 | £0.10.0 | £0.1.0 | |||
| Torryburn | ||||||
| James Reddie Purvis Miln | 1 | £0.10.0 | £0.1.0 | |||
| 5 | £2.10.0 | £0.5.0 | ||||
| 10 PerCent | £0.5.0 | |||||
| £2.15.0 |
Transcribe other information
FIFE [Page] 27
Survey of the Duty on
COVERED CARRIAGES OR CARTS with less than Four Wheels per 35 Geo.III.Cap cix.
.. the County of Fife for the year ending 5 April 1798. James Millar Surveyor
I James Millar Surveyor aforesaid hereby Certify that upon careful examination
[of] the foregoing Rates & Duties I find they amount to the Sum of Two pounds
fifteen Shillings Sterling And that upon the -- Day of Jany [January] 1798 I
delivered to John Cheap Esq Collector of said Duties an exact Duplicate of this
Accot. [Accompt] which contained my Oath that notices were left with the foregoing
inhabitants that they were to be charged with the Duties hereby Certified to be due
from them James Millar 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).