, 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=99){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 |
|---|---|---|---|---|---|
| Country part of Kirkcudbright | |||||
| 28 Nov 1787 | Thomas Hannay Muthills | 1 | 1 | £0.2.0 | |
| Alexander Rae Lochfergus | 1 | 1 | £0.2.0 | ||
| William Mcmillan in Carse | 1 | 1 | £0.2.0 | ||
| David Wilson in Boreland | 1 | 1 | £0.2.0 | ||
| 4 | 4 | £0.8.0 | |||
| Troqueer | |||||
| Mr Ewart | 1 | 1 | £0.2.0 | ||
| Parishes collected | |||||
| Country part of Kirkcudbright | 4 | 4 | £0.8.0 | ||
| Troqueer | 1 | 1 | £0.2.0 | ||
| 5 | 5 | £0.10.0 |
Transcribe other information
[Page] 99
Survey of the CART TAX. in the Stewartry of Kirkcudbright
from the 5th April 1787 to the 5th April 1788
Proof 5 Carts at £0.2.0 each is £0.10.0
I Anthony Macmillan Surveyor aforesaid hereby certify that upon careful
examination of the foregoing Several Rates & Duties I find they amount in whole
to the sum of ten Shillings Sterg. [Sterling] and that upon the Tenth day
of January one Thousand Seven hundred & eighty eight years I delivered
to Mr Alexander Gordon of Campbellton Collector of the said Duties for
the Stewartry aforesaid an exact Duplicate of the foregoing which
contained my Oath that Requisitions were left with the Several forego
ing Persons or at their dwelling places chargeable with the
Sums hereby certified to be due from them
Anthony Macmillan
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).