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 |
|---|---|---|---|---|---|
| Gordon Parish | |||||
| 22 Aug 1788 | George Henderson Macksmill | 1 | £0.2.0 | ||
| William Home Gordonmill | 1 | £0.2.0 | |||
| Robert Newton Macksmill | 1 | £0.2.0 | |||
| William Rae Macksmill | 1 | £0.2.0 | |||
| James Newton Macksmill | 1 | £0.2.0 | |||
| John Brown East Gordon | 1 | £0.2.0 | |||
| George Brown East Gordon | 1 | £0.2.0 | |||
| James Dodds senr. [senior] Macksmill | 1 | £0.2.0 | |||
| James Dodds junr. [junior] Macksmill | 1 | £0.2.0 | |||
| John Foord Standalane | 1 | £0.2.0 | |||
| James McDowal Westgordon | 1 | £0.2.0 | |||
| John McDowal Westgordon | 1 | £0.2.0 | |||
| 12 | 12 | £1.4.0 | |||
| Legertwood Parish | |||||
| 23 Aug 1788 | Alexander McKay Doddsmill | 1 | £0.2.0 | ||
| John Hardie Bridgehaugh | 1 | £0.2.0 | |||
| Alexander Fairbairn Carrolside Mill | 1 | £0.2.0 | |||
| George Landells Boonmill | 1 | £0.2.0 | |||
| 4 | 4 | £0.8.0 | |||
| Earlston Parish | |||||
| James Wilson Mercht. [Merchant] Earlston | 1 | £0.2.0 | |||
| Thomas Purves Earlston | 1 | £0.2.0 | |||
| John Burnet Earlston | 1 | £0.2.0 | |||
| James Craes carrier Earlston | 1 | £0.2.0 | |||
| David Runciman Earlston | 1 | £0.2.0 | |||
| Robert Brown Haughead mill | 1 | £0.2.0 | |||
| John Carter Westernbridge | 1 | £0.2.0 | |||
| John Purves Easternbridge | 1 | £0.2.0 | |||
| George Hewit Grizzlefield | 1 | £0.2.0 | |||
| James Ker Earlston | 1 | £0.2.0 | |||
| Carried over | 10 | 10 | £1.0.0 |
Transcribe other information
[page] 38
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).