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 |
|---|---|---|---|---|---|
| Pencaitland Brot. [Brought] over | 5 | 5 | £0.10.0 | ||
| 22 Jul 1788 | Widow Simpson Pencaitland | 1 | £0.2.0 | ||
| James Clerk Wintonmill | 1 | £0.2.0 | |||
| Thomas Blair Winton | 1 | £0.2.0 | |||
| John Forrest Spindleford Mill | 1 | £0.2.0 | |||
| 9 | 9 | £0.18.0 | |||
| Ormiston Parish | |||||
| Robert Wight Westbyres | 1 | £0.2.0 | |||
| George Todd vintr. [vintner] Ormiston | 1 | £0.2.0 | |||
| Alexander Brown Ormiston | 1 | £0.2.0 | |||
| John Smith Ormiston | 1 | £0.2.0 | |||
| James Napier Ormiston | 1 | £0.2.0 | |||
| William Baird Ormiston | 1 | £0.2.0 | |||
| William Dickson Ormiston | 1 | £0.2.0 | |||
| 7 | 7 | £0.14.0 | |||
| Tranent Parish | |||||
| 23 Jul 1788 | William Aitchison Clements Wells | 6 | £0.12.0 | ||
| Andrew Borthwick Elphingstone | 1 | £0.2.0 | |||
| John Williamson junr. [junior] Elphingstone | 1 | £0.2.0 | |||
| William Allan Elphingstone | 1 | £0.2.0 | |||
| Archibald Notman Elphingstone | 1 | £0.2.0 | |||
| James Mark Elphingstone | 1 | £0.2.0 | |||
| John Notman Tranent | 2 | £0.4.0 | |||
| William Renton Tranent | 1 | £0.2.0 | |||
| David Montgomery Tranent | 1 | £0.2.0 | |||
| John Scott Tranent | 1 | £0.2.0 | |||
| John Burnet Tranent | 1 | £0.2.0 | |||
| Andrew Guild Tranent | 1 | £0.2.0 | |||
| Robert Guild Tranent | 1 | £0.2.0 | |||
| John Whyte Tranent | 1 | £0.2.0 | |||
| William Murray Tranent | 1 | £0.2.0 | |||
| William Thomson Tranent | 1 | £0.2.0 | |||
| James Ferguson Tranent | 1 | £0.2.0 | |||
| Carried Over | 23 | 23 | £2.6.0 |
Transcribe other information
[page] 80
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).