, 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=78){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 |
|---|---|---|---|---|---|---|
| Parishes Collected | ||||||
| 1. Hawick | 3 | £1.10.0 | £0.1.0 | |||
| 2. Jedburgh | 1 | £0.10.0 | £0.1.0 | |||
| 3. Eckford | 1 | £0.10.0 | £0.1.0 | |||
| 4. Sprouston | 1 | £0.10.0 | £0.1.0 | |||
| 5. Morebattle | 1 | £0.10.0 | £0.1.0 | |||
| 6. Kelso | 3 | £1.10.0 | £0.3.0 | |||
| 7. Ednam | 1 | £0.10.0 | £0.1.0 | |||
| 8. Roxburgh | 1 | £0.10.0 | £0.1.0 | |||
| 9. Wilton | 1 | £0.10.0 | £0.1.0 | |||
| Sum Total | 13 | £6.10.0 | £0.13.0 | |||
| Proof | ||||||
| 13 carts at £0.10.0 each is | £6.10.0 | |||||
| Ten per Cent thereon | £0.13.0 | |||||
| Sum Total | £7.3.0 |
Transcribe other information
[Page] 78
I George Roger Surveyor aforesaid do hereby Certify
that upon carefull Examination I find the forgoing duties
amount to the sum of Seven pounds three Shillings Str [Sterling]
and that upon the Twenty Second day of January Instant
I transmitted to Mr John Rutherford Collector of the
duties an Exact Duplicate of the accompt containing [my]
Oath that the preceeding Inhabitants were duly Served with
Requisitions of the dates therein contained, and that they were
charged conform to their several Returns, or the best Information
and were liable to pay the sums thereby certified to be
due by them.
George Rodger Surveyor
January 1798
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).