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 |
|---|---|---|---|---|---|
| Brot. [ Brought] Over | 14 | 14 | £1.8.0 | ||
| William Robison in Glengair | 1 | 1 | £0.2.0 | ||
| George Carruthers in Bullman's know | 1 | 1 | £0.2.0 | ||
| James Carruther in Bullman's know | 1 | 1 | £0.2.0 | ||
| John Armstrong in Holishill Yet | 1 | 1 | £0.2.0 | ||
| William Taylor Jokshill | 1 | 1 | £0.2.0 | ||
| John Grant in Byre Burn side | 1 | 1 | £0.2.0 | ||
| John Little Canaby Muir | 1 | 1 | £0.2.0 | ||
| 21 | 21 | £2.2.0 | |||
| Gratney | |||||
| William Forsyth in Hayfoord | 2 | 2 | £0.4.0 | ||
| Flodom | |||||
| George Rae Ecclefechan | 1 | 1 | £0.2.0 | ||
| Cumertrees | |||||
| John Little in Neuby | 2 | 2 | £0.4.0 | ||
| 31 Jul 1788 | Drysdail | ||||
| John McIntosh Lockerbie | 2 | 2 | £0.4.0 | ||
| Alexander Beck Lockerbie | 2 | 2 | £0.4.0 | ||
| George Stiell Lockerbie | 1 | 1 | £0.2.0 | ||
| William Bell Lockerbie | 2 | 2 | £0.4.0 | ||
| Adam Johnston Lockerbie | 1 | 1 | £0.2.0 | ||
| Mathew Short Lockerbie | 1 | 1 | £0.2.0 | ||
| John Johnston Lockerbie | 1 | 1 | £0.2.0 | ||
| James Moffat Lockerbie | 1 | 1 | £0.2.0 | ||
| Samuel Frensh Lockerbie | 1 | 1 | £0.2.0 | ||
| Cristopher Craken Lockerbie | 1 | 1 | £0.2.0 | ||
| Gedon Grive Lockerbie | 1 | 1 | £0.2.0 | ||
| George Carruthers Lockerbie | 1 | 1 | £0.2.0 | ||
| John Johnston Lockerbie | 1 | 1 | £0.2.0 | ||
| 16 | 16 | £1.12.0 |
Transcribe other information
[Page] 60
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).