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 |
|---|---|---|---|---|---|
| Giffordhall Brot. [Brought] over | 6 | 6 | £0.12.0 | ||
| 17 Jul 1788 | Robert Wight Gifford | 1 | £0.2.0 | ||
| George Pratt Gifford | 1 | £0.2.0 | |||
| John Gullen Gifford | 1 | £0.2.0 | |||
| Peter Gibson Gifford | 1 | £0.2.0 | |||
| 10 | 10 | £1.0.0 | |||
| Haddington | |||||
| 18 Jul 1788 | James Allan Abbay Mill | 2 | £0.4.0 | ||
| Thomas Lauder Clerkington Mill | 1 | £0.2.0 | |||
| James Borthwick Clerkington Mill | 1 | £0.2.0 | |||
| John Pendrigh Coalston Mill | 1 | £0.2.0 | |||
| George Skirving Nungate | 1 | £0.2.0 | |||
| Lewis Gordon Blackhouse | 2 | £0.4.0 | |||
| William Aitchison Nungate | 1 | £0.2.0 | |||
| Walter Purves Nungate | 1 | £0.2.0 | |||
| Andrew Dickson Nungate | 1 | £0.2.0 | |||
| Robert Goodall Nungate | 1 | £0.2.0 | |||
| 12 | 12 | £1.4.0 | |||
| Gladesmuir Parish | |||||
| 21 Jul 1788 | Andrew Cuthbertson Penston | 1 | £0.2.0 | ||
| John Wilson Gladesmuir | 1 | £0.2.0 | |||
| John Robertson Penston | 1 | £0.2.0 | |||
| James Renton Penston | 1 | £0.2.0 | |||
| George Umpherston Penston | 1 | £0.2.0 | |||
| Andrew Paxton Merryfield | 2 | £0.4.0 | |||
| John White Hedges | 2 | £0.4.0 | |||
| John Begbie Samuelston | 1 | £0.2.0 | |||
| John Wood Samuelston | 1 | £0.2.0 | |||
| Patrick Brown Samuelston | 1 | £0.2.0 | |||
| James Wright Samuelston | 1 | £0.2.0 | |||
| George Watson Samuelston Mains | 1 | £0.2.0 | |||
| Carried over | 14 | 14 | £1.8.0 |
Transcribe other information
[page] 78
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).