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 |
|---|---|---|---|---|---|
| 21 Sep 1787 | Dunbar Brot. [Brought] over | 4 | 4 | £0.8.0 | |
| Andrew Affleck Brand mill | 1 | 1 | £0.2.0 | ||
| Thomas Meik Brocksburn mill | 1 | 1 | £0.2.0 | ||
| 6 | 6 | £0.12.0 | |||
| The Parishes Collected | |||||
| Oldhamstocks | 2 | 2 | £0.4.0 | ||
| Innerwick | 4 | 4 | £0.8.0 | ||
| Spott | 2 | 2 | £0.4.0 | ||
| Stenton | 1 | 1 | £0.2.0 | ||
| Whittinghame | 8 | 8 | £0.16.0 | ||
| Garvald | 7 | 7 | £0.14.0 | ||
| Giffordhall | 5 | 5 | £0.10.0 | ||
| Salton | 8 | 8 | £0.16.0 | ||
| Humbie | 5 | 5 | £0.10.0 | ||
| Pencaitland | 9 | 9 | £0.18.0 | ||
| Ormiston | 6 | 6 | £0.12.0 | ||
| Gladesmuir | 25 | 25 | £2.10.0 | ||
| Tranent | 56 | 56 | £5.12.0 | ||
| Prestonpans | 31 | 31 | £3.2.0 | ||
| Aberlady | 12 | 12 | £1.4.0 | ||
| Dirleton | 14 | 14 | £1.8.0 | ||
| North Berwick | 4 | 4 | £0.8.0 | ||
| Whitekirk | 2 | 2 | £0.4.0 | ||
| Athelstaneford | 8 | 8 | £0.16.0 | ||
| Preston | 13 | 13 | £1.6.0 | ||
| Haddington | 14 | 14 | £1.8.0 | ||
| Dunbar | 6 | 6 | £0.12.0 | ||
| 242 | 242 | £24.4.0 |
Transcribe other information
[page] 75
Page 7. Survey of the CART TAX. Continued
Proof 242 Carts at 2/- [£0.2.0] each is £24.4.0
I William Johnstone Surveyor aforesaid do hereby Certify That upon carefull examina:
:tion of the above duties I find they amount to the Sum of Twenty four pounds
four shillings Sterling and that upon the seventh day of November 1787 I
delivered to William Wilkie an exact duplicate of this Accompt duely examined
& Compared which Contained my Oath That Requisitions of the dates foresaid were
sent to the foregoing Inhabitants And that they were charged according to their
answers thereto, or according to my knowledge and belief that they were liable to
said duties,
[signed] Will Johnstone Surveyor,
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).