, Cart tax - Volume 6 - Counties (see 'More info' for county details), E326/7/6&destination=/virtual-volumes/volume-images/volume_data-E326-7-6/REX01666?image_number=18){kind=link}
Volume contents
- 1 - 1788-1789 , Argyll
- 2 - 1788-1789 , Parish Index
- 5 - 1788-1789 , Ayr
- 25 - 1788-1789 , Parish Index
- 29 - 1788-1789 , Banff
- 31 - 1788-1789 , Berwick
- 40 - 1788-1789 , Parish Index
- 43 - 1788-1789 , Clackmanan
- 45 - 1788-1789 , Parish Index
- 49 - 1788-1789 , East Kilpatrick
- 52 - 1788-1789 , Bonhill
- 53 - 1788-1789 , Cardross
- 54 - 1788-1789 , West Kilpatrick
- 55 - 1788-1789 , Cumbernauld Parish
- 55 - 1788-1789 , Kirkintilloch
- 59 - 1788-1789 , Dumfries
- 73 - 1788-1789 , Parish Index
- 75 - 1788-1789 , East Lothian
- 83 - 1788-1789 , Parish Index
- 85 - 1788-1789 , Fife
- 97 - 1788-1789 , Forfar
- 99 - 1788-1789 , Parish Index
- 101 - 1788-1789 , Kingkardine
- 105 - 1788-1789 , Kinross
- 106 - 1788-1789 , Parish Index
- 109 - 1788-1789 , Kirkcudbright
- 111 - 1788-1789 , Lanakshire
- 151 - 1788-1789 , Midlothian
- 192 - 1788-1789 , Parish Index
- 195 - 1788-1789 , Elgin
- 198 - 1788-1789 , Peebles
- 203 - 1788-1789 , Perth
- 207 - 1788-1789 , Renfrew
- 233 - 1788-1789 , Parish Index
- 235 - 1788-1789 , Roxburgh
- 239 - 1788-1789 , Selkirk
- 241 - 1788-1789 , Stirling
- 255 - 1788-1789 , Linlithgow
- 260 - 1788-1789 , Parish Index
- 265 - 1788-1789 , Wigtown
| Date | Masters/mistresses names | Actual # | 2 wheel carts (2s) | 3-4 wheel wains/wagons (4s) | Duty |
|---|---|---|---|---|---|
| 1788 | Muirkirk | ||||
| 17 Sep 1788 | John McCarrow in Lightshaw | 1 | 1 | £0.2.0 | |
| James Templeton in Muirkirk | 1 | 1 | £0.2.0 | ||
| Total | 2 | 2 | £0.4.0 | ||
| Sorn | |||||
| 17 Sep 1788 | George Goldie in Shintoe | 1 | 1 | £0.2.0 | |
| George Hepburn in Whiteflatt | 1 | 1 | £0.2.0 | ||
| John Campbell in Woodside | 1 | 1 | £0.2.0 | ||
| 18 Sep 1788 | William McMath in South Blairkipp | 1 | 1 | £0.2.0 | |
| William Simson in Sorn | 1 | 1 | £0.2.0 | ||
| Andrew Dalrymple in Hilleth | 1 | 1 | £0.2.0 | ||
| Total | 6 | 6 | £0.12.0 | ||
| Dalrymple | |||||
| 20 Sep 1788 | Henry Cowan in Half Merkland | 1 | 1 | £0.2.0 | |
| John Campbell in High Skeldon | 1 | 1 | £0.2.0 | ||
| Quintin Campbell in Highmains | 1 | 1 | £0.2.0 | ||
| James Lyon at Dalrymple Kirk | 1 | 1 | £0.2.0 | ||
| Andrew Tinnock Shoemaker | 1 | 1 | £0.2.0 | ||
| Total | 5 | 5 | £0.10.0 | ||
| Kirkmichael | |||||
| 28 Sep 1788 | John Farquhar in Bellycoats | 1 | 1 | £0.2.0 | |
| Gilbert Bone in Burnton | 2 | 2 | £0.4.0 | ||
| David Arthur in Dyroch | 1 | 1 | £0.2.0 | ||
| William Arthur in Cairnhill | 1 | 1 | £0.2.0 | ||
| Alexander Goldie in Parkfairn | 1 | 1 | £0.2.0 | ||
| Carried forward | 6 | 6 | £0.12.0 |
Transcribe other information
[page] 18
Transcriber's notes
Bellycoats - could be Ballochcoach
Scottish Exchequer (Tax Records), Cart tax - Volume 6 - Counties (see 'More info' for county details), E326/7/6
This volume contains information on the cart tax collected from the counties of Ayrshire, Argyll, Banffshire, Berwickshire, Clackmannanshire, Dunbartonshire, Dumfriesshire, East Lothian, Fife, Forfarshire (Angus), Kincardineshire, Kinross-shire, Kirkcudbrightshire, Lanarkshire, Midlothian (Edinburghshire), Morayshire (Elgin), Peeblesshire, Perthshire, Renfrewshire, Roxburghshire, Selkirkshire, Stirlingshire, West Lothian (Linlithgowshire) and Wigtownshire in 1788-1789.
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).