, Cart tax - Volume 4 - Counties (see 'More info' for county details), E326/7/4&destination=/virtual-volumes/volume-images/volume_data-E326-7-4/REX01666?image_number=27){kind=link}
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 |
|---|---|---|---|---|---|
| 1787 | Coyletown | ||||
| 19 Nov 1787 | James Walker in Drumshirvie | 1 | 1 | £0.2.0 | |
| James Lockart Berwickhall | 1 | 1 | £0.2.0 | ||
| John Tom Mayhoulston | 1 | 1 | £0.2.0 | ||
| John Neil Bardouran | 1 | 1 | £0.2.0 | ||
| Charles Duncan in Coyletoun | 1 | 1 | £0.2.0 | ||
| Allan Duncan in Coyletoun | 1 | 1 | £0.2.0 | ||
| John Muir in Corsehill | 1 | 1 | £0.2.0 | ||
| Charles Baird in Lochhead | 2 | 2 | £0.4.0 | ||
| John Eccles Roadhead | 2 | 2 | £0.4.0 | ||
| James Dickie in Hole | 1 | 1 | £0.2.0 | ||
| John Caldwall Joppa | 1 | 1 | £0.2.0 | ||
| Hugh Arthur Duckraw | 1 | 1 | £0.2.0 | ||
| David Hood Whitehill | 2 | 2 | £0.4.0 | ||
| John Hart Potterhill | 2 | 2 | £0.4.0 | ||
| Total | 18 | 18 | £1.16.0 | ||
| Stair | |||||
| 20 Nov 1787 | William McGaun Canthall Barskimming | 1 | 1 | £0.2.0 | |
| James Gibson Millasshield | 1 | 1 | £0.2.0 | ||
| James Ronald Lauhill | 1 | 1 | £0.2.0 | ||
| James McKie in Drongan | 1 | 1 | £0.2.0 | ||
| John McClatchie in Shield | 3 | 3 | £0.6.0 | ||
| David Auld Dalmore | 1 | 1 | £0.2.0 | ||
| Total | 8 | 8 | £0.16.0 | ||
| Country part of Irvine | |||||
| 29 Nov 1787 | John Andrew in Halfway | 1 | 1 | £0.2.0 | |
| Robert Lusk Halfway | 1 | 1 | £0.2.0 | ||
| David Lusk Halfway | 1 | 1 | £0.2.0 | ||
| John Cossar Halfway | 2 | 2 | £0.4.0 | ||
| Carried over | 5 | 5 | £0.10.0 |
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[Page] 27
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).