Volume contents
- 1 - 1787-1788 , Aberdeen
- 5 - 1787-1788 , Parish Index
- 7 - 1787-1788 , Argyll
- 9 - 1787-1788 , Ayr
- 30 - 1787-1788 , Parish Index
- 33 - 1787-1788 , Banff
- 37 - 1787-1788 , Berwick
- 44 - 1787-1788 , Parish Index
- 47 - 1787-1788 , Clackmanan
- 51 - 1787-1788 , Dumbarton
- 57 - 1787-1788 , Dumfries
- 67 - 1787-1788 , Parish Index
- 69 - 1787-1788 , East Lothian
- 78 - 1787-1788 , Fife
- 87 - 1787-1788 , Parish Index
- 89 - 1787-1788 , Forfar
- 91 - 1787-1788 , Parish Index
- 93 - 1787-1788 , Kingkardine
- 97 - 1787-1788 , Kinross
- 99 - 1787-1788 , Parish Index
- 101 - 1787-1788 , Lanark
- 149 - 1787-1788 , Edinburgh
- 160 - 1787-1788 , Parish Index
- 163 - 1787-1788 , Edinburgh
- 177 - 1787-1788 , Elgin
- 179 - 1787-1788 , Peebles
- 183 - 1787-1788 , Perth
- 184 - 1787-1788 , Parish Index
- 187 - 1787-1788 , Renfrew
- 205 - 1787-1788 , Roxburgh
- 211 - 1787-1788 , Selkirk
- 213 - 1787-1788 , Stirling
- 226 - 1787-1788 , Parish Index
- 229 - 1787-1788 , Linlithgow
- 239 - 1787-1788 , Wigtoun
| Date | Masters/mistresses names | Actual # | 2 wheel carts (2s) | 3-4 wheel wains/wagons (4s) | Duty |
|---|---|---|---|---|---|
| 30 Jun 1787 | Melross Parish | ||||
| George Rea Newton | 1 | 1 | £0.2.0 | ||
| John Elliot in Newstead | 1 | 1 | £0.2.0 | ||
| James Broomfield in Melross | 1 | 1 | £0.2.0 | ||
| James Johnson Melross | 1 | 1 | £0.2.0 | ||
| 4 | 4 | £0.8.0 | |||
| Boudon Parish | |||||
| William Swanston Boudon | 1 | 1 | £0.2.0 | ||
| James Young Boudon | 1 | 1 | £0.2.0 | ||
| James Gordon Boudon | 1 | 1 | £0.2.0 | ||
| William Cochran Midlam | 1 | 1 | £0.2.0 | ||
| 4 | 4 | £0.8.0 | |||
| Lilliesleaf Parish | |||||
| 8 Jul 1787 | John Mair Lilliesleaf | 1 | 1 | £0.2.0 | |
| John Kid Lilliesleaf | 1 | 1 | £0.2.0 | ||
| Robert Turnbull Lilliesleaf | 1 | 1 | £0.2.0 | ||
| Robert Grieve Lilliesleaf | 1 | 1 | £0.2.0 | ||
| George Easton Lilliesleaf | 1 | 1 | £0.2.0 | ||
| James Crawford Lilliesleaf Mill | 1 | 1 | £0.2.0 | ||
| Robert Young Clerklands | 1 | 1 | £0.2.0 | ||
| 7 | 7 | £0.14.0 | |||
| Parishes Collected | |||||
| Country part of Jedburgh | 9 | 9 | £0.18.0 | ||
| Lesudon Parish | 4 | 4 | £0.8.0 | ||
| Maxton Parish | 1 | 1 | £0.2.0 | ||
| Hawick Parish | 15 | 15 | £1.10.0 | ||
| Kelso Parish | 31 | 30 | 1 | £3.4.0 | |
| Melross Parish | 4 | 4 | £0.8.0 | ||
| Boudon Parish | 4 | 4 | £0.8.0 | ||
| Lilliesleaf Parish | 7 | 7 | £0.14.0 | ||
| 75 | 74 | 1 | £7.12.0 |
Transcribe other information
[Page] 207
3rd
Proof
74 Carts at £0.2.0 per Cart is £7.8.0
1 Wain at £0.4.0 per Cart is £0.4.0
£7.12.0. Sum Total
Scottish Exchequer (Tax Records), Cart tax - Volume 4 - Counties (see 'More info' for county details), E326/7/4
This volume contains information on the cart tax collected from the counties of Aberdeenshire, Ayrshire, Argyll, Banffshire, Berwickshire, Clackmannanshire, Dunbartonshire, Dumfriesshire, East Lothian, Fife, Forfarshire (Angus), Kincardineshire, Kinross-shire, Lanarkshire, Midlothian (Edinburghshire), Morayshire (Elgin), Peeblesshire, Perthshire, Renfrewshire, Roxburghshire, Selkirkshire, Stirlingshire, West Lothian (Linlithgowshire) and Wigtownshire in 1787-1788.
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).