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 |
|---|---|---|---|---|---|
| Kirkmichael Brought forward | 6 | 6 | £0.12.0 | ||
| 22 Sep 1788 | William McIlmun in Drumfairn | 1 | 1 | £0.2.0 | |
| Thomas McNab in Clointies of Glenclough | 1 | 1 | £0.2.0 | ||
| John Baird in Clointies | 1 | 1 | £0.2.0 | ||
| William Aird in Rone | 1 | 1 | £0.2.0 | ||
| James Dumbar in Threeve | 2 | 2 | £0.4.0 | ||
| Total | 12 | 12 | £1.4.0 | ||
| Straitoun | |||||
| 22 Sep 1788 | James Dick in Straitoun | 1 | 1 | £0.2.0 | |
| 23 Sep 1788 | Andrew McCandlish in Kirkbride | 1 | 1 | £0.2.0 | |
| John McCrow in Parkhead | 1 | 1 | £0.2.0 | ||
| Hugh McKie in Kierhill | 1 | 1 | £0.2.0 | ||
| Total | 4 | 4 | £0.8.0 | ||
| Dalmellingtoun | |||||
| 23 Sep 1788 | Alexander Bone in Dalmellingtoun | 1 | 1 | £0.2.0 | |
| James Key Dalmellingtoun | 1 | 1 | £0.2.0 | ||
| John Watt Jun. [Junior] Dalmellingtoun | 1 | 1 | £0.2.0 | ||
| John Bone in Dalmellingtoun | 1 | 1 | £0.2.0 | ||
| James Reid Dalmellingtoun | 1 | 1 | £0.2.0 | ||
| John Paterson Dalmellingtoun | 1 | 1 | £0.2.0 | ||
| 24 Sep 1788 | James Gordon in Camblarg | 1 | 1 | £0.2.0 | |
| David Smith in Claffin | 1 | 1 | £0.2.0 | ||
| John McWhinnie in Burntoun | 1 | 1 | £0.2.0 | ||
| Henry Cowan in East Chamberston | 1 | 1 | £0.2.0 | ||
| John Key in Sillyhole | 2 | 2 | £0.4.0 | ||
| Carried forward | 12 | 12 | £1.4.0 |
Transcribe other information
[page] 19
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).