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 | Kilmarnock Brought forward | 25 | 25 | £2.10.0 | |
| 30 Sep 1788 | Robert Raeside in West Muir | 1 | 1 | £0.2.0 | |
| John Clerk in Crookedholm | 1 | 1 | £0.2.0 | ||
| John Cuthbertson in Thirdpart | 1 | 1 | £0.2.0 | ||
| William Hunter in Hillhead | 1 | 1 | £0.2.0 | ||
| 1 Oct 1788 | William Gebbie in Dykeneuk | 1 | 1 | £0.2.0 | |
| William Dickie in Holms | 2 | 2 | £0.4.0 | ||
| George Galt in Bonnietoun | 2 | 2 | £0.4.0 | ||
| Total | 34 | 34 | £3.8.0 | ||
| Riccartoun | |||||
| 2 Oct 1788 | John Morton in Damhead | 1 | 1 | £0.2.0 | |
| James Howie Jun. [Junior] in Whirlefoord | 1 | 1 | £0.2.0 | ||
| John Shaw in Mossend | 1 | 1 | £0.2.0 | ||
| David Calderwood in Boatstab | 1 | 1 | £0.2.0 | ||
| John Wilson in Townend of Caprington | 1 | 1 | £0.2.0 | ||
| John Allan in Mosshead | 1 | 1 | £0.2.0 | ||
| Andrew Calderwood in Inchgotrick | 1 | 1 | £0.2.0 | ||
| James Neil in Langside | 1 | 1 | £0.2.0 | ||
| Total | 8 | 8 | £0.16.0 | ||
| Kilmaurs | |||||
| 3 Oct 1788 | Daniel Taylor in Kilmaurs | 1 | 1 | £0.2.0 | |
| Hugh Galt Kilmaurs | 1 | 1 | £0.2.0 | ||
| John Loudon Kilmaurs | 1 | 1 | £0.2.0 | ||
| Daniel Broun Kilmaurs | 1 | 1 | £0.2.0 | ||
| Alexander Steel Kilmaurs | 1 | 1 | £0.2.0 | ||
| Carried forward | 5 | 5 | £0.10.0 |
Transcribe other information
[page] 21
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).