, 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=87){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 | Wigton Shire | |||||
| Whithorn Parish | ||||||
| 6 Oct 1797 | Mrs M'Taggart Drummoral | 1 | £0.10.0 | £0.1.0 | ||
| Hugh Stewart of Tonderghie | 1 | £0.10.0 | £0.1.0 | |||
| 2 | £1.0.0 | £0.2.0 | ||||
| Stonykirk Parish | ||||||
| 14 Oct 1797 | Countess Dowager of Rothes, Balgreggan | 1 | £0.10.0 | £0.1.0 | ||
| Parishes Collected | ||||||
| Whithorn | 2 | £1.0.0 | £0.2.0 | |||
| Stonykirk | 1 | £0.10.0 | £0.1.0 | |||
| 3 | £1.10.0 | £0.3.0 |
Transcribe other information
[Page] 87
Survey of the
COVERED CARRIAGES OR CARTS with less than Four Wheels per 35 Geo.III.Cap cix.
in the Shire of Wigton from the 5th day of April 1797 to the 5th April 1798 By David M'millan Survr [Surveyor]. Wigtownshire
Proof 3 Taxed carts 1 of Pr is £1.10.0
Ten Pr Cent thereon is £0.3.0
£1.13.0
I David M'millan [McMillan] Survr [Surveyor] do hereby Certify that upon careful
examination of the several Rates I find they amount
to the Sum of one pound thirteen Shillings Sterling; and that upon the
twenty ninth day of January one thousand seven hundred & ninety eight
years I delivered to Thomas Adair Esq. Writer to the Signet Collector
exact Duplicate of the foregoing which contained my Oath
that Requisitions or Notices were delivered for or left for the
Several foregoing persons of the dates foresaid and the Charges
made out from their returns or my best Information
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).