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 | Coylton Brought forward | 11 | 11 | £1.2.0 | |
| 20 Oct 1788 | James Dickie in Hole | 1 | 1 | £0.2.0 | |
| James Caldwell in Joppa | 1 | 1 | £0.2.0 | ||
| Hugh Arthur in Duckraw | 1 | 1 | £0.2.0 | ||
| David Hood in Whitehill | 2 | 2 | £0.4.0 | ||
| John Hart in Potterhill | 2 | 2 | £0.4.0 | ||
| Total | 18 | 18 | £1.16.0 | ||
| Ochiltree | |||||
| 21 Oct 1788 | William Simson in High Stanley | 1 | 1 | £0.2.0 | |
| Hugh Lambert in Know of Ochiltree | 1 | 1 | £0.2.0 | ||
| George Murray in Ochiltree | 1 | 1 | £0.2.0 | ||
| Hugh Scott in Nethertoun | 1 | 1 | £0.2.0 | ||
| David Jamieson Gallilie | 1 | 1 | £0.2.0 | ||
| James Wilson in High Tarbeg | 1 | 1 | £0.2.0 | ||
| David Lennox in Burntoun | 1 | 1 | £0.2.0 | ||
| William Paterson in Pool | 1 | 1 | £0.2.0 | ||
| Total | 8 | 8 | £0.16.0 | ||
| Stair | |||||
| William McGaun in Courthall of Barskimming | 1 | 1 | £0.2.0 | ||
| James Ronald in Lawhill | 1 | 1 | £0.2.0 | ||
| James Gibson in Millashiells | 1 | 1 | £0.2.0 | ||
| James McGhie in Drumgan | 1 | 1 | £0.2.0 | ||
| James McClatchie in Shiels | 1 | 1 | £0.2.0 | ||
| David Auld in Dalmore | 1 | 1 | £0.2.0 | ||
| Total | 6 | 6 | £0.12.0 |
Transcribe other information
[Page] 24 CART TAX.
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).