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 |
|---|---|---|---|---|---|
| Preston Brot. [Brought] over | 3 | 3 | £0.6.0 | ||
| 15 Jul 1788 | Alexander Hamilton Linton | 1 | £0.2.0 | ||
| George Simpson Linton | 1 | £0.2.0 | |||
| George Relston Linton | 1 | £0.2.0 | |||
| Mr. Russel Preston Mill | 1 | £0.2.0 | |||
| James Burn Linton | 1 | £0.2.0 | |||
| Thomas Russel Waughton | 1 | £0.2.0 | |||
| Robert Borham Waughton | 1 | £0.2.0 | |||
| George Rennie Phantasie | 5 | £0.10.0 | |||
| 15 | 15 | £1.10.0 | |||
| Whittinghame | |||||
| George Kempt Roughley Mill | 2 | £0.4.0 | |||
| John Nylands Stonypath tower | 1 | £0.2.0 | |||
| William Cockburn Whittme. [Whittinghame] | 1 | £0.2.0 | |||
| John Clerk carrier Whittinghame | 1 | £0.2.0 | |||
| James Landells Paplemill | 1 | £0.2.0 | |||
| George Pendrigh Finkey mill | 1 | £0.2.0 | |||
| 7 | 7 | £0.14.0 | |||
| Garvald Parish | |||||
| 16 Jul 1788 | John Yule Garvald | 1 | £0.2.0 | ||
| Robert Brown Garvald Mill | 1 | £0.2.0 | |||
| James Stoddart Barra | 1 | £0.2.0 | |||
| Josiah Hay Quarryfoot mill | 1 | £0.2.0 | |||
| William Halyday Hope Carrier | 1 | £0.2.0 | |||
| William Speirs Homeshiel | 1 | £0.2.0 | |||
| 6 | 6 | £0.12.0 | |||
| Giffordhall Parish | |||||
| John Hay Townhead | 1 | £0.2.0 | |||
| John Brown Gifford | 1 | £0.2.0 | |||
| William Saunderson Gifford | 1 | £0.2.0 | |||
| John Braid Gifford | 1 | £0.2.0 | |||
| James Saunderson Gifford | 1 | £0.2.0 | |||
| Alexander Ness Gifford | 1 | £0.2.0 | |||
| 6 | 6 | £0.12.0 |
Transcribe other information
[page] 77
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).