, 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=41){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 |
|---|---|---|---|---|---|---|
| Kirkcudbright Shire | ||||||
| Anwoth Parish | ||||||
| 8 Jul 1797 | William Stewart Esqr. at Boreland | 1 | £0.10.0 | £0.1.0 | ||
| Girthon Parish | ||||||
| 10 Jul 1797 | James Douglas Baker Gatehouse of Fleet | 1 | £0.10.0 | £0.1.0 | ||
| Borgue Parish | ||||||
| Hugh Stewart Esqr of Gategill | 1 | £0.10.0 | £0.1.0 | |||
| Rerrick Parish | ||||||
| 26 Jul 1797 | John Smith Writer at Airds | 1 | £0.10.0 | £0.1.0 | ||
| Newabbey Parish | ||||||
| 3 Aug 1797 | John Little of Drum | 1 | £0.10.0 | £0.1.0 | ||
| Troqueer Parish | ||||||
| 4 Aug 1797 | Revd. [Reverend] Mr John Ewart Minr. [Minister] | 1 | £0.10.0 | £0.1.0 | ||
| 7 Sep 1797 | George Callan Bridgeend of Dumfries | 1 | £0.10.0 | £0.1.0 | ||
| 2 | £1.0.0 | £0.2.0 | ||||
| Orr Parish | ||||||
| 26 Sep 1797 | John Pew Three merk land | 1 | £0.10.0 | £0.1.0 | ||
| William Cocktrie, Dalbeaty | 1 | £0.10.0 | £0.1.0 | |||
| 2 | £1.0.0 | £0.2.0 | ||||
| Parishes |
Transcribe other information
[Page] 41
Kirkcubright
Survey of Covered Carriages or Carts with less than Four Wheels, per 35 George III. Cap cix
Shire of Kirkcudbt. [Kirkcudbright] from 5th April 1797 to 5th April 1798 by David Mcmillan 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).