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 |
|---|---|---|---|---|---|
| Ayton Parish | |||||
| 13 Aug 1788 | Robert Trotter Fleemington Mill | 1 | £0.2.0 | ||
| Alexander Colden Bleachfield | 1 | £0.2.0 | |||
| John Taylor Papermill | 1 | £0.2.0 | |||
| 3 | 3 | £0.6.0 | |||
| Eymouth Parish | |||||
| 14 Aug 1788 | Peter Forrest Eymouth Mill | 1 | £0.2.0 | ||
| William Robertson & Co. [Company] brewers | 1 | £0.2.0 | |||
| 2 | 2 | £0.4.0 | |||
| Chirnside Parish | |||||
| 15 Aug 1788 | John Johnston Ninewell Mill | 1 | £0.2.0 | ||
| Robert Wilson brewer Chirnside | 1 | £0.2.0 | |||
| John Thomson carrier Chirnside | 2 | £0.4.0 | |||
| Mathew Hailstones Chirnside | 1 | £0.2.0 | |||
| Thomas Cowan Chirnside | 1 | £0.2.0 | |||
| Peter Davidson Chirnside | 1 | £0.2.0 | |||
| Florence Darling Chirnside | 1 | £0.2.0 | |||
| Joseph Lyal Crawbat | 1 | £0.2.0 | |||
| John Robertson mercht. [Merchant] Chirnside | 1 | £0.2.0 | |||
| Robert McClaran Chirnside mill | 1 | £0.2.0 | |||
| Thomas Carse Chirnside | 1 | £0.2.0 | |||
| John Davidson feuer Chirnside | 1 | £0.2.0 | |||
| William Hog Edington Mill | 1 | £0.2.0 | |||
| George Ford Edington | 1 | £0.2.0 | |||
| Walter Ross Chirnside | 1 | £0.2.0 | |||
| Thomas Paterson Chirnside | 1 | £0.2.0 | |||
| 17 | 17 | £1.14.0 | |||
| Fowlden parish | |||||
| Mrs Cockburn Fowlden Mill | 1 | £0.2.0 | |||
| James Dewar Fowlden | 1 | £0.2.0 | |||
| James Middleton Fowlden | 1 | £0.2.0 | |||
| Alexander Smith Fowlden | 1 | £0.2.0 | |||
| Robert Cow Fowlden | 1 | £0.2.0 | |||
| 5 | 5 | £0.10.0 |
Transcribe other information
[page] 32
Survey of the Cart Tax Continued
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).